The following partial amortization table was developed for a 6.0%, $760,000 5-year bond that pays interest each 30 September and 31 March. The table uses an effective interest rate of 5%. The bond was issued on 1 August 20X1. Amortization Schedule, Effective-Interest Method: Interest Period Cash Interest Interest Expense Premium Amortization Balance Unamortized Premium Carrying Amount of Bonds Opening $ 33,258 $ 793,258 1 (30 Sept. 20X1) $ 22,800 $ 19,831 $ 2,969 30,289 790,289 2 22,800 19,757 3,043 27,246 787,246 3 22,800 19,681 3,119 24,127 784,127 4 22,800 19,603 3,197 20,930 780,930 5 22,800 19,523 3,277 17,653 777,653 6 22,800 19,441 3,359 14,294 774,294 7 22,800 19,357 3,443 10,851 770,851 Required: 1. Record all entries associated with the bond for 20X1 and 20X2. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.)