The following is taken from the Blossom SA Statement of Financial Position. Interest is payable annually on January 1. The bonds are callable on any annual interest date. Blossom uses straight-line amortization for any bond premium or discount. From December 31,2020 , the bonds will be outstanding for an additional 10 years ( 120 months). Journalize the payment of bond interest on January 1, 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) eTextbook and Media List of Accounts Prepare the entry to amortize bond premium and to accrue the interest due on December 31, 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Assume that on January 1, 2022, after paying interest, Blossom Company calls bonds having a face value of 1,132,000. The call