Complete the table using the Straight-line method for premium on bonds payable.

Supersonic Company was authorized to issue 12%, 10-year bonds with face amount of P7,000,000 on April 1, 2020. Interest on the bonds is payable semiannually on April 1 and October 1 of each year. The bonds were sold to underwriters at 115. The entity amortized discount or premium only at the end of the calendar year, using the straight-line method. Complete the table below. Apr 1, 2021 Dec 31, 2021 Dec 31, 2022 Dec 31, 2023 Dec 31, 2024 Dec 31, 2025 Dec 31, 2026 Dec 31, 2027 Dec 31, 2028 Dec 31, 2029 Dec 31, 2030 Dec 31, 2031 FINANCIAL POSITION Current liability Interest payable Bond payable Premium on bond payable Net Noncurrent liability Bond payable Premium on bond payable Net COMPREHENSIVE INCOME Interest expense - Apr 1 (NR) Interest expense - Oct 1 (NR) Interest expense - AJE (NR) Interest expense - premium on B/P Total interest expense