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Shamrock, Inc. issues $4.6 million, 5-year, 9% bonds at 102, with interest payable on January 1. The straight-line method is used to amortize bond premium. Prepare the journal entry to record the sale of these bonds on January 1, 2022. (Credit account titles are automatically indented when amount is entered. Do Date Account Titles and Explanation Debit Credit Jan. 1 Prepare the journal entry to record interest expense and bond premium amortization on December 31, 2022, assuming no previous accrual of interest. (Cre manually) Date Account Titles and Explanation Debit Credit Dec 31