Oriole Corp. carries an account in its general ledger called Investments, which contained debits for investment purchases, and no credits, with the following descriptions. Feb. 1, 2025 Sharapova Company common stock, $120 par, 240 shares $34,320 April 1 U.S. government bonds, 12%, due April 1, 2035, interest payable April 1 and October 1, 108 bonds of $1,000 par each 108,000 July 1 McGrath Company 12% bonds, par $50,000, dated March 1, 2025, purchased at 104 plus accrued interest, interest payable annually on March 1, due March 1, 2045 54,000.

a) Prepare the entry to record the accrued interest and the amortization of premium on December 31, 2025, using the straight line method.