i dont know where i am wrong

On January 1, 2022, Swifty Company issued $3,200,000 face value, 7%, 10-year bonds at $3,435,508. This price resulted in a 6% effective interest rate on the bonds. Swifty uses the effective interest method to amortize bond premium or discount. The bonds pay annual interest on each January 1. (a) Your answer is partially correct. Prepare the journal entries to record the following transactions. (Round answers to decimal places, eg. 125. Credit account titles are automatically indented when amount is entered. Do not indent manually.) 1. 2. The issuance of the bonds on January 1, 2022. Accrual of interest and amortization of the premium on December 31, 2022. The payment of interest on January 1, 2023. Accrual of interest and amortization of the premium on December 31, 2023. 3. 4. Debit Credit No. Date Account Titles and Explanation No. Date Account Titles and Explanation Debit Credit 1. Jan. 1. 2022 Cash 3435508 Bonds Payable 32000 Premium on Bonds Payable 2355 2. Dec. 31. 2022 Interest Expense 206131 Premium on Bonds Payable 17869 Interest Payable 2240 3. Jan. 1. 2023 Interest Payable 224000 Cash 2240 4. Dec. 31, 2023 Interest Expense 205058 Premium on Bonds Payable 18942 2240 Interest Payable