Please answer this question

Sweetwater Company sells $300,000 of 13, 15-year bonds for 96.8507 on April 1. The market rate of interest on that day is 13.5%. Interest is paid each year on April 1. The issue price of the bond is $290, 552. Sweetwater Company uses the straight-line amortization method. Write the adjusting entry required at Dec ember 31, 2016. (Round debit first, then credits. Exclude explanations for any journal entries. Do not round intermediary calculations. Only round the amount you input in the cell to the nearest dollar.)