Question 27 (1 point) Johnson Inc. prepares the following effective interest amortization table for its bonds payable. Interest Payment Cash Payment Interest Decrease in Book Date Amount Expense Premium Premium Value June 30, 2022 $800,000 $659,724 $140,276 $1,850,525 $21,850,525 Dec 31, 2022 $800,000 $655,516 $144,484 $1,706,041 $21,706,041 June 30, 2023 $800,000 $651,181 $148,819 $1,557,222 $21,557,222 Dec 31, 2023 $800,000 $646,717 $153,283 $1,403,938 $21,403,938 June 30, 2024 $800,000 $642,118 $157,882 $1,246,057 $21,246,057 Dec 31, 2024 $800,000 $637,382 $162,618 $1,083,438 $21,083,438 June 30, 2025 $800,000 $632,503 $167,497 $915,941 $20,915,941 Dec 31, 2025 $800,000 $627,478 $172,522 $743,420 $20,743,420 June 30, 2026 $800,000 $622,303 $177,697 $565,722 $20,565,722 Dec 31, 2026 $800,000 $616,972 $183,028 $382,694 $20,382,694 June 30, 2027 $800,000 $611,481 $188,519 $194,175 $20,194,175 Dec 31, 2027 $800,000 $605,825 $194,175 $0 $20,000,000 What journal entry will Johnson make on June 30, 2023 to record the third interest payment?