\begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline AnnualInterestPeriods & & Interest to Be Paid & & InterestExpensetoBeRecorded & & Premium Amortization & & Unamortizec \\ \hline Issuedate & & & & & & & $ & \\ \hline 1 & $ & & $ & & $ & & & \\ \hline 2 & & & & & & & & \\ \hline 3 & & & & & & & & \\ \hline 4 & & & & & & & & \\ \hline \end{tabular} Prepare the journal entries for interest and the amortization of the premium in 2022 and 2023 . (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Crane Electric sold $3,100,000,12%,10year bonds on January 1.2022 . The bonds were dated January 1 and pay interest annually on January 1 Crane Electricuses the straight-line method to amortize bond premium or discount. The bonds were sold at 101 Prepare the journal entry to record the issuance of the bonds on January 1,2022, (Credit account titles are automatically indented when amount is entered. Do not indent manually.)