Straight-Line Premium Amortization

On January 1, 2013, Hackman Corporation issued $1 million face value 8% bonds dated January 1, 2013, for $1,032,000. The bonds pay interest semiannually on June 30 and December 31 and are due December 31, 2017. Hackman uses the straight-line amortization method.

2013	Cash	$1,032,000
Jan 1	Bonds Payable		$?????
	Premium on Bonds Payable		$?????
2013	Interest Expense	$?????
June 30	Premium on Bonds Payable	$?????
	Cash		$?????
2013	Interest Expense	$?????
Dec 31	Premium on Bonds Payable	$?????
	Cash		$?????