Q13: MOB Corporation issued $800,000, 6%, 5-year bonds on January 1, 2019, for $834,636. This price resulted in an effective-interest rate of 5% on the bonds. Interest is payable annually on January 1. MOB uses the effective-interest method to amortize bond premium or discount. Record the accrual of interest and the premium amortization on December 31, 2019, December 31, 2020 and December 31, 2021.