On December $31$ Spearmint, Incorporated, issued $$450,000$ of $9$ percent, $3-$year bonds for cash of $$461,795.$ After recording the related entry, Bonds Payable had a balance of $$450,000$ and Premium on Bonds Payable had a balance of $$11,795.$ Spearmint uses the straight$-$line bond amortization method. The first semiannual interest payment was made on June $30$ of the next year.Complete the necessary journal entry for June $30$ by selecting the account names from the drop$-$down menus and entering the dollar amounts in the debit or credit columns.