Tamarisk Company issued $$390,000,7\%,10-$year bonds on January $1,2022,$ for $$418,704.$ This price resulted in an effective$-$interest rate of $6\%$ on the bonds. Interest is payable annually on January $1.$ Tamarisk uses the effective$-$interest method to amortize bond premium or discount. Prepare the journal entry to record the accrual of interest and the premium amortization on December $31,2022.$