On July 1, 2021, Bramble Satellites Corporation issued $1,700,000 of 10-year, 9% bonds to yield a market interest rate of 8%. The bonds pay semi-annual interest on July 1 and January 1. Bramble has a December 31 year end and records adjusting entries annually. Bramble received $1,815,523 when issuing the bonds. nearest dollar, eg. 5,275.) Semi- BRAMBLE SATELLITES CORPORATION Bond Premium Amortization annual interest periods Interest to be paid Interest Expense to be Recorded Unamortized Premium Amortization Premium July 1/21 1155 Jan. 1/22 $ 76500 $ 72621 $ 3879 11164 July 1/22 76500 72466 4034 1076: Jan. 1/23 76500 72304 4196 1034: BRAMBLE SATELLITES CORPORATION Bond Premium Amortization Interest Expense to be Recorded Premium Amortization) Unamortized Premium $ 72621 $ 3879 72466 Bond Carrying Amount 115523 $ 111644 1815523 1811644 4034 107610 1807610 72304 4196 103414 1803414 Record the payment of interest on January 1, 2022, assuming the company's year end was November 30. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Round all amounts to the nearest dollar, eg. 5,275) Date Account Titles and Explanation Debit Credit 2022 Jan. 1