On January 1, 2022, Bramble Corp. issued $3,940,000 face value, 8%,10-year bonds at $3,687,144. This price resulted in an effective interest rate of 9% on the bonds. Bramble uses the effective-interest method to amortize bond premium or discount. The bonds pay annual interest January 1. (c) Prepare the journal entry to record the accrual of interest and the amortization of the discount on December 31, 2022. (Round answers to 0 decimal places, e.g. 15,250. Credit account titles are automatically indented when amount is entered. Do not indent manually.)