Firm issued $100K, 5-year, 8% bonds on 10/01/2023. Interest paid on 04/01 and 10/01. Issue price is $108,530. Effective annual rate is 6%. Adjusting entry on 12/31/2023 includes: a credit to Premium on Bonds Payable by $372 a credit to Interest Payable by $1,628 a debit to Premium on Bonds Payable by $372 a debit to Interest Expense by $2K