DEF Company was authorized to issue 12%, 10-year bond with face amount of P20,000,000 on January 1, 2021. P2,000,000 of the bonds mature every December 31. Interest on the bonds is payable semiannually on June 30 and December 31 of each year. The entity amortizes discount or premium only at the end of the calendar year using the bond outstanding method. If the company sold the bonds at 122, complete the table below. Jan 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 FINANCIAL POSITION Bond payable Premium on bond payable Net COMPREHENSIVE INCOME Interest expense - Jun 30 (Jan-Jun) Interest expense - Dec 30 (Jul-Dec) Interest expense - premium on B/P Total interest expense Fraction