Interest has accrued at 5% on the mortgage notes payable since July 1, 2021. The next six-month interest payment at 4% on the bonds is due on March 1, 2022. The discount on bonds payable has not been amortized for any part of 2021; the bonds are dated March 1, 2015, and mature March 1, 2025. (Use straight line). What are the adjusting journal entries for December 31, 2021 year end?

Account balances:

Bonds payable: $275,000

Mortgage notes payable: $113,000

Discount on bonds payable: $6,400