Concord Corporation issued $237,000,9%, 15-year bonds on December 31,2021 , for $220,410. Interest is payable annually on December 31. Concord uses the straight-line method to amortize bond premium or discount. Prepare the journal entry to record the payment of interest and the discount amortization on December 31,2022 . (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)