Homework: Graded MAL HW #9 [Ch. 12] Fall 2019 Score: 0 of 8 pts X Instructor-created question 6 of 20 (6 complete) On January 1, 2018 Nurses Company issued 9%, 20 year, $400,000 bonds at 103. Interest is paid each June 30th and December 31st. Assume the straight-line amortization method Prepare the following journal entries. (Explanation on the last line of the table. Round your answers to the nearest whole dollar) Debit Credit On June 30, 2018 Date Accounts and Explanation 2018 Jun 30 interest Expense Premium on Bonds Payable Cash 12000 36000 Pald semiannual interest and amortized premium On December 31, 2018 Date Accounts and Explanation Debit Credit 2018 Dec.31 000 interest Expense Premium on Bonds Payable Cash Paid semiannual interest and amortized premium