automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

The issuance of the bonds on June $30,2025.$

$2$ The payment of interest and the amortization of the premium on December $31,2025.$

$3.$ The payment of interest and the amortization of the premium on June $30,2026.$

$4.$ The payment of interest and the amortization of the premium on December $31,2026.$

$\backslash$table$[[$No$.$ Date$],[1.],[]]$

Account Titles and Explanation

Debit

Credit

Bonds Payable

Premium on Bonds Payable

Interest Expense

Premium on Bonds Payable

Cash

$3.$ Interest Expense

Premium on Bonds Payable

Cash

$4.$

Interest Expense