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Ike issues $180,000 of 11%, three-year bonds dated January 1, 2021, that pay interest semiannually on June 30 and December 31. They are issued at $184,566 when the market rate is 10%. Complete the below table to calculate the total bond interest expense to be recognized over the bonds' life. \begin{tabular}{|c|c|c|c|c|c|} \hline \begin{tabular}{l} Semiannual Interest \\ Period-End \end{tabular} & Cash Interest Paid & \begin{tabular}{l} Bond Interest \\ Expense \end{tabular} & \begin{tabular}{l} Premium \\ Amortization \end{tabular} & \begin{tabular}{l} Unamortized \\ Premium \end{tabular} & Carrying Value \\ \hline 01/01/2021 & & & & 4,566 & $184,566 \\ \hline 06/30/2021 & & & & & \\ \hline 12/31/2021 & & & & & \\ \hline 06/30/2022 & & & & & = \\ \hline 12/31/2022 & & & & & \\ \hline \end{tabular} Record the first interest payment on June 30. Note: Enter debits before credits. Record the second interest payment on December 31. Note: Enter debits before credits