On April 30,2020 , Corporation issues $940000 of five-year, 4.5 percent bonds that pay interest semi-annually. The bonds are issued when the market interest rate is 3.5 percent. Use the data in the amortization table to accrue interest and amortize the bond premium at the end of the second year, December 31, 2021 (line 4). Then record the April 30, 2022 , payment of interest.