[The following information applies to the questions displayed below.] Serotta Corporation is planning to issue bonds with a face value of $490,000 and a coupon rate of 8 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 4 percent. (EV of \$1. PV of \$1. EVA 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. Journal entry worksheet 4 Record the interest payment on March 31. Wok af Fiter dethits before credits. Journal entry worksheet Record the interest payment on June 30 . Note: Enter debits before credits. Journal entry worksheet Record the interest payment on September 30. Note: Enter debits before credits. Journal entry worksheet 1 Record the interest payment on December 31. Note: Enter debits before credits