Presented below is the partial bond premium amortization schedule for Carla Vista Corp. Carla Vista uses the effective-interest method of amortization.

Interest Periods		Interest Payment		Interest Expense		Premium Amortization			Bond Amortized Cost
Issue date									$95,776
1		$9,000		$8,620		$380			95,396
2		9,000		8,586		414			94,982

Prepare the journal entry to record the payment of interest and the premium amortization at the end of the first two periods. (Credit account titles are automatically indented when the 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.)

No.	Account Titles and Explanation	Debit	Credit
1
	(To record interest payment.)
2
	(To record interest payment.)