PT. AA on March 31, 2020 purchased the Bonds of PT. BAROKAH DHUHA ABADI, 9% interest, at an exchange rate of 103, as a security to be held until it falls tempo. The maturity value of the bonds is Rp 750,000,000. Bond Interest paid every January 31 and July 31. The Bond Maturity Date is July 31, 2028. Request: So far, the company uses the straight-line method to amortize premiums bonds. You as the Head of Accounting PT. AA is asked to take notes accounting/journal as follows: 1. Purchase of notes/bonds on March 31, 2020. 2. Receipt of bond interest and premium amortization on July 31, 2020. 3. Adjustment of interest and premium amortization as of December 31, 2020