Prepare the journal entries for interest and the amortization of the premium in 2022 and 2023 . (Credit occount titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount tities and enter 0 for the amounts.) Swifty Corporation sold $2,100,000,5%,10-year bonds on January 1,2022 . The bonds were dated January 1 and pay interest annually on January 1. Swifty Corporation uses the straight-line method to amortize bond premium or discount. The bonds were sold at 104