On 1/1/17 Dig-Dug Corp. issues an $80,000 bond with a term of 4 years and an annual stated rate of 10%, with interest payments occurring semi-annually every June 30 and December 31. The market rate of interest on this bond is 6%. The proceeds (purchase price) of the bond are $91,231.51 What journal entry will Dig-Dug record on 12/31/17 (i.e., the second payment of the bond's life), assuming the company uses the effective-rate method for premium/discount amortization? You may round your numbers to the nearest dollar. Please clearly label your debits and credits, as follows:

Debit: [account name] XXXX

Credit: [account name] XXXX