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.)