Lafayette Corp. issues $1,500,000 of 20-year, 8-percent bonds on March 31, 2014. The bonds sell at 102.00 and pay interest on March 31 and September 30. Assume Lafayette Corp. amortizes the premium by the straight-line method. Record (a) the issuance of the bonds on March 31, 2014, (b) payment of interest on September 30, 2014, (c) accrual of interest on December 31, 2014, and (d) payment of interest on March 31, 2015.