3. Brown Corporation issued $600,000 of 13% bonds dated January 1, 2022 for 614,752. The bonds are due December 31, 2024 and were issued to yield 12%. Prepare a bond interest expense and premium amortization table for Brown to use to record their interest (24 points). Date 01/01/22 Cash Credit 06/30/22 39,000 12/31/22 39,000 06/30/23 37,000 Interest Expense Debit Unamortized Premium Debit Book Value of Bonds 12/31/23 34,000 06/30/24 39 12/31/24 39, 200