Metiock, Inc. sold $2.800,000.6%,10-year bonds on January 1,2022 . The bonds were dated January 1 and pay interest annually on January 1. Metlock, Inc, uses the straight-line method to amortize bond premium or discount. The bonds were sold at 101. Prepare the journal entries tor interest and the arnortization of the premium in 2022 and 2023. (Credit occount bitles are outomatically 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 omounts)