Debit Bond Interest Expense $13,666.67

Debit Premium on Bonds Payable $1,333.33

Credit Interest Payable $15,000.00

The amount owed for the 5 month period is $15,000 ($600,000 X 6% / 12 X 5)

But the amount of the interest expense is reduced by the amortization of the bond premium.

That is $1,333.33 ($32,000 / 120 X5)

So the interest expense for the five months is $13,666.67 ($15,000.00 - $1,333.33)