Prepare the journal entries to record the following transactions. (Round answer to 2 decimal places, e.g. 38,548.25. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) 1. The issuance of the bonds on June 30, 2025. 2. The payment of interest and the amortization of the premium on December 31, 2025. 3. The payment of interest and the amortization of the premium on June 30, 2026. 4. The payment of interest and the amortization of the premium on December 31, 2026. e Account Titles and Explanation 2025 > cash bonds payable Premium on Bonds Payable Interest Expense Premium on Bonds Payable cash Interest Expense Premium on Bonds Payable cash 2026 Interest Expense Premium on Bonds Payable cash Debit 3842540 230552 3248 230358 3442 230151 3649 Credit 3340000 502540 233800 233800 233800 (b) Show the proper balance sheet presentation for the liability for bonds payable on the December 31, 2026, balance sheet. (Round answers to 2 decimal places, e.g. 38,548.25.) Brown Company Balance Sheet $ $