Serotta Corporation is planning to issue bonds with a face value of $$410,000$ and a coupon rate of $12$ percent. The bonds mature in two years and pay interest quarterly every March $31,$ June $30,$ September $30,$ and December $31.$ All of the bonds were sold on January $1$ of this year. Serotta uses the effective$-$interest amortization method and also uses a premium account. Assume an annual market rate of interest of $8$ percent. $($FV of $$1,$ PV of $$1,$ FVA of $$1,$ and PVA of $$1)$

Note: Use appropriate factor$($s$)$ from the tables provided.

$2.$ Provide the journal entry to record the interest payment on March $31,$ June $30,$ September $30,$ and December $31$ of this year. Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Round your final answers to nearest whole dollar amount.

$\backslash$table$[[,$No$,$Date,General Journal,Debit,Credit$],[1,1,$March $31,$Interest expense,,$],[,,$Bond premium,,$],[,,$Cash,,$12,300],[$i$,2,$June $30,$Interest expense,,$],[,,$Bond premium,,$],[,,$Cash,,$12,300],[$i$,3,$September $30,$Interest expense,,$],[,,$Bond premium,,$],[,,$Cash,,$12,300],[1,4,$December $31,$Interest expense,,$],[,,$Bond premium,,$],[,,$Cash,,$12,300]]$