The Gorman Group issued $830,000 of 9% bonds on June 30, 2016, for $912,141. The bonds were dated on June 30 and mature on June 30, 2036 (20 years). The market yield for bonds of similar risk and maturity is 8%. Interest is paid semiannually on December 31 and June 30. Required: Complete the below table to record the company's journal entry. (Enter interest rate to 1 decimal place. (i.e. 0.123 should be entered as 12.3).) December 31, 2016 Total Interest Rate Amount Interest expense Cash Amortization of premium on bonds Interest Rate June 30, 2017 Total Amount Interest expense Cash Amortization of premium on bonds