Andrews Inc. prepares the following effective interest amortization table for its bonds payable. Interest Cash Decrease Payment Date June 30, 2022 Payment Amount $540,000 Dec 31, 2022 $540,000 June 30, 2023 $540,000 $671,524 Dec 31, 2023 $540,000 $676,785 Interest in Expense Discount Value $661,602 $121,602 $1,338,360 $16,661,640 $666,466 $126,466 $1,211,894 $16,788,106 $131,524 $1,080,370 $16,919,630 $136,785 $943,585 $17,056,415 Book Discount June 30, 2024 $540,000 $682,257 $142,257 $801,328 $17,198,672 Dec 31, 2024 $540,000 $687,947 $147,947 $653,381 $17,346,619 June 30, 2025 $540,000 $693,865 $153,865 $499,516 $17,500,484 Dec 31, 2025 $540,000 $700,019 $160,019 $339,497 $17,660,503 June 30, 2026 $540,000 $706,420 $166,420 $173,077 $17,826,923 Dec 31, 2026 $540,000 $713,077 $173,077 $0 $18,000,000 What journal entry will Andrews make on June 30, 2023 to record the third interest payment? Dr. Interest Expense 671,524 Dr. Discount on Bonds Payable 1,080,370 Cr. Gain 1,211,894 Cr. Cash 540,000 Dr. Interest Expense 671,524 Cr. Discount on Bonds Payable 131,524 Cr. Cash 540,000 Dr. Interest Expense 671,524 Dr. Discount on Bonds Payable 131,524 Cr. Cash 540,000 Dr. Cash 540,000 Dr. Discount on Bonds Payable 131,524 Cr. Interest Expense 671,524