Required information (The following information applies to the questions displayed below.] On January 1, Year 1, Hanover Corporation issued bonds with a $39,000 face value, a stated rate of interest of 8%, and a 5- year term to maturity. The bonds were issued at 97. Hanover uses the straight-line method to amortize bond discounts and premiums. Interest is payable in cash on December 31 each year. The journal entry used to record the interest payment on December 31, Year 2 would be