On June 30, when the market interest rate was 8%, a company issued $800,000 of 12%, 20-year bonds at 139.5855. Interest is paid each June 30th and December 31st after issuance. Assume the effective-interest amortization method is used. Below, record the company's journal entry needed on the first interest payment date and on the second interest payment date. (Round all amounts to the nearest whole dollar. Exclude journal entry explanations.) (A) Entry on the first interest payment date: Journal Entry Date Debit Credit Dec 31 Accounts Interest Expense Premium on Bonds Payable Cash (B) Entry on the second interest payment date Date Debit Credit June 30 Journal Entry Accounts Interest Expense Premium on Bonds Payable Cash