help with B plz

Teal Mountain Inc. issues $3.9 million, 5-year, 12% bonds at 103, with interest payable on January 1. The straight-line method is used to amortize bond premium. (a) Your answer is correct. 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 not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 1 Cash 4017000 Bonds Payable Premium on Bonds Payable e Textbook and Media List of Accounts Attempts: 2 of 3 used (b) Your answer is partially correct. Prepare the journal entry to record interest expense and bond premium amortization on December 31, 2022, assuming no previous accrual of interest. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 Interest Expense 11700 Premium on Bonds Payable 23400 Interest Payable