Using a Premium Amortization Table (Straight Line) For Dingle Corporation, the following amortization table was prepared when $400,000 of 5-year, 7% bonds were sold on January 1, 2024, for $453,000. Premium Premium Period Cash Payment (Credit) Interest Expense on Bonds (Debit) Payable (Debit) on Bonds Payable Carrying Balance Value At Issue 53,000 453,000 06/30/24 $14,000 $8,700 $5,300 47,700 447,700 12/31/24 14,000 8,700 5,300 42,400 442,400 06/30/25 14,000 8,700 5,300 37,100 437,100 12/31/25 14,000 8,700 5,300. 31,800 431,800 06/30/26 14,000 8,700 5,300 26,500 426,500 12/31/26 14,000 8,700 5,300 21,200 421,200 06/30/27 14,000 8,700 5,300 15,900 415,900 12/31/27 14,000 8,700. 5,300 10,600 410,600 06/30/28 14,000 8,700 5,300 5,300 405,300 12/31/28 14,000 8,700 5,300 0 400,000 Required: