1. Present entries to record the selected transactions described below. (a) Issued $2,750,000 of 10 -year, 8% bonds at 97 . (b) Amortized bond discount for a full year, using the straight-line method. (c) At the end of the third year, called bonds at 98 . The bonds were carried at $2,692,250 at the time of the redemption. Debit