Larkspur, Inc. sold $2,700,000, 4%, 10-year bonds on January 1, 2022. The bonds were dated January 1 and pay interest annually on January 1. Larkspur, Inc. uses the straight-line method to amortize bond premium or discount. The bonds were sold at 104. Prepare the journal entries for interest and the amortization of the premium in 2022 and 2023. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31, 2022 Jan 1, 2023 Dec. 31, 2023