Sheffield Co. sells $433,000of12% bonds on June 1, 2020. The bonds pay interest on December 1 and June 1. The due date of the bonds is June 1, 2024. The bonds yield8%. On October 1, 2021, Sheffield buys back $129,900worth of bonds for $135,900(includes accrued interest). Give entries through December 1, 2022.

bond amortization schedule using the effective-interest method for discount and premium amortization. Amortize premium or discount on interest dates and at year-end.

I have completed the schedule and journal entries up to 10/1/2021. I'm unsure how to find the premium bonds payable for the $129900 worth of bonds payback for that journal entry