determine the premium on bonds payable

Mahalo Boat Adventure Inc. has a July 31 year-end. It showed the following partial amortization schedules regarding two bond issues: Bond Issue A Paid (A) Cash (B) Period Interest Interest Expense $760,000 (E) 6.0% Period Ending 7.0% 6/12 6/12 (C) Amort. (A) (D) Unamortized - (B) Balance June 1/20 $52,263 Dec. 1/20 $ 26,600 $ 24,368 $ 2,232 50,031 (E) Carrying Value $760,000 + (D) $ 812,263 810,031 Dec. 1/26 26,600 23,418 3,182 17,403 777,403 June 1/27 26,600 23,322 3,278 14,125 774,125 Dec. 1/27 26,600 23,224 3,376 10,749 770,749 June 1/28 26,600 23,122 3,478 7,271 767,271 Dec. 1/28 26,600 23,018 3,582 3,689 763,689 June 1/29 26,600 22,911 3,689 0 760,000 Totals $478,800 $ 426,537 $52,263 *Adjusted for rounding (For all requirements, do not round intermediate calculations. Round the final answers to the nearest whole dollar.) Required: