e$.$ On January $1,2023$ ABC Company issues a $$500,000,4\%,5-$year bond that pays quarterly interest. The bond sold for $$575,000$ Journalize the first payment and the amortization of the related bond premium for Year $1$ using the Straight$-$Line Method.

$\backslash$table$[[$DATE$,$Account Titles,Debit,Credit$],[,,,],[,,,],[,,,]]$

f$.$ Journalize the last payment and the amortization of the related bond premium from $($e$)$ using the Straight$-$Line Method.

$\backslash$table$[[$DATE$,$Account Titles,Debit,Credit$],[,,,],[,,,],[,,,]]$