Wasserman Corporation issued 12-year bonds on January 1, 2013. Costs associated with the bond issuance were $195,600. Wasserman uses the straight-line method to amortize bond issue costs.

Prepare the December 31, 2013, entry to record 2013 bond issue cost amortization. (Round answers to 0 decimal places, e.g. $38,548. Credit account titles are automatically indented when amount is entered. Do not indent manually.)