On January 1, 2022 Oriole company issued $2,780,000 face value, 12%, 10 year bonds at $2629150. This resulted in effective-interest rate of 13% on the bonds. Oriole uses the effective interest method to amortize bond primium or discount. The bonds pay annual interest January 1. Prepare the journal entry to record the accrual of interest and amortizationof the discount on December 31, 2022.