b. Journalize the entry to record the first interest payment on October 1, Year 1, and amortization of bond premium for slx months, using the straight-line method. (Round to the nearest dollar.) I an amount box does not require an entry, leave it blank b. Journalize the entry to record the first interest payment on October 1, Year 1, and amortization of bond premium for slx months, using the straight-line method. (Round to the nearest dollar.) I an amount box does not require an entry, leave it blank