Prepare the journal entry to record the payment of interest and the discount amortization on December $31,2022.($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

$\backslash$table$[[$Date$,$Account Titles and Explanation,Debit,Credit$],[\backslash$table$[[$Dec$.31,],[2022]],$Interest Expense,,$],[5,40,],[$Discount on Bonds Payable,,$]]$