On December 31, 2017, Tan Company issued \(\$ 400,000\) of ten-year, 12 percent bonds payable for \(\$ 449,849\), yielding an effective interest rate of ten percent. Interest is payable semiannually on June 30 and December 31. Prepare journal entries to reflect

(a) the issuance of the bonds,

(b) the semiannual interest payment and premium amortization (straight-line interest method) on June 30, 2018, and

(c) the semiannual interest payment and premium amortization on December 31, 2018. Round amounts to the nearest dollar.