On January 1, Year 1. Sayers Company issued $349,000 of five-year 5 percent bonds at 103. Interest is payable semiannually on June 30 and December 31. The premium is amortized using the straight-line method. Required Prepare the journal entries to record the bond transactions for Year 1 and Year 2. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Note: Enter debits before cred Debit Credit Date Jun 30 General Journal interest expense Premium on bonds payable Cash Record the interest expenses and amortization for bonds payable. 3 Record the interest expenses and amortization for bonds payable. 4 Record the interest expenses and amortization for bonds payable. 5 Record the interest expenses and amortization for bonds payable