Sheridan Company sold $2,500,000,6%,10-year bonds on January 1,2022 . The bonds were dated January 1 and pay interest annually on January 1 . Sheridan Company uses the straight-line method to amortize bond premium or discount. The bonds were sold at 102. Prepare the journal entries for interest and the amortization of the premium in 2022 and 2023. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)