1/1/20 Company 5Z issues bonds with a par value of 1,000,000, they mature in 10 years, and pay 6% interest semiannually on 6/30 and 12/31 The bonds sold at a premium at 105% due to a contract rate that is more than the market rate. Amortization is straight line. The journal entry for the issuance of the bonds on 1/1/20 would have a debit to cash in the amount of: The journal entry for the issuance of the bonds on 1/1/20 would have a: The cash paid at each interest payment would be: The number of periods in the bonds payable is: When the interest payments are made, the Premium on bonds payable is amortized by