Bond premium; straight-line amortization (L.O. 3, 4) Castillo Company issued $200,000 of 10%, 4-year bonds on January 1, 191, for $216,000. The bonds pay interest semiannually on June 30 and December 31. a. Prepare the required journal entry to record the bond issuance on January 1, 191. b. Prepare entries to record the interest payment and premium amortization on June 30 and December 31, 191. Castillo uses the straight-line method of amortization. c. Compute 191 bond interest expense. d. Present the proper disclosure of the bond issue on Castillo's December 31, 191, balance sheet