Wildhorse Technologies Ltd. issued bonds with a face value of $65,000,000 that mature in 15 years. The bonds carry a 5.0% interest rate and are sold at 106.54 to yield 4.40%. The bonds pay interest semi-annually. (a) Your answer is correct. Complete the first four payments of the bond amortization schedule below: (Round answers to O decimal places, e.g. 125.) Date Issuance Interest Payment Interest Expense 1,625,000 $ 1,523,522 Payment 1 Payment 2 1,625,000 Payment 3 1,625,000 Amortization of Bond Premium 101,478 Balance of Bond Premium Carrying Value of Bonds $4,251,000 $69,251,000 4,149,522 69,149,522 1,521,289 103,711 4,045,811 69,045,811 1,519,008 105,992 3,939,819 68,939,819 Payment 4 1,625,000 1,516,676 108,324 3,831,495 68,831,495 Show the journal entry to record payment 4 on these bonds. Ignore year-end accruals of interest. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Round answers to O decimal places, e.g. 125. List all debit entries before credit entries.) Account Titles and Explanation Debit Credit