Oriole Company issued $760,000,7%,10-year bonds on January 1,2022 , for $815,933. This price resulted in an effective-interest rate of 6% on the bonds. Interest is payable annually on January 1 . Oriole uses the effective-interest method to amortize bond premium or discount. Prepare the journal entry to record the accrual of interest and the premium amortization on December 31, 2022. (Credit account itles are automatically indented when amount is entered. Do not indent manually.)