Bond Premium Amortiration Fields Company sold an issue of 5740,000,99,10-year bonds for $790,284 on March 1. The interest is payable semiannualiy on September 1 and March 1. The market rate of interest at the time the bonds were issued was B% Sept. 1 Peid the first semiannual interest payment and amortized the bond premium, using the effective interest method. Dec. 31 Made the adjusting entry for bond interest accrued and amortization of the bond premlum from Seotember 1 . (hint: Use the effective interest rate for the four: month period from September 1-December 31.) Jan, 2 Reversed the adjusting entry for bond interest accrued and bond premlum amortization as of December 31 . Mar. 1 Paid the second semiannual interest payment and amortized the bond premium. Journalize the above transactions (round all amounts to the nearest dollar). Journalize the above transactions (round all amounts to the nearest dollar)