A partial bond amortization schedule for Oriole Corp. is provided below. Oriole has a December 31 year end. Interest Payment Interest Expense Amortization Semi-Annual Interest Period Jan. 1, 2021 July 1, 2021 Jan. 1, 2022 July 1, 2022 Bond Amortized Cost $344,246 345,652 347,093 348,570 $7,200 7,200 7,200 $8,606 8,641 8,677 $1,406 1,441 1,477 Was the bond issued at a premium or discount? The bond was issued at a Record the interest payment on July 1, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry"for the account titles and enter for the amounts.) Debit Credit Date Account Titles and Explanation July 1 (To record interest payment.) Record the adjusting entry on December 31, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Debit Credit Date Account Titles and Explanation Dec. 31 (To accrue interest expense.) Record the interest payment on January 1, 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Debit Credit Date Account Titles and Explanation Jan. 1 (To record interest payment.)