2. On February 1, Stuart Co. issued $1,300,000 of 20-year, 9% bonds, dated February 1, for $1,225,000. Interest is payable semiannually on February 1 and August 1. Present the entries to record the following transactions for the current year: (a) (b) Issuance of the bonds. Payment of first semiannual interest on August 1, including the amortization of the premium or discount. 3. On June 30, 2018, Athens Company issued $1,500,000 of 10-year, 8% bonds, dated June 30, for $1,540,000. Present entries to record the following transactions: (1) Issuance of bonds. Payment of first semiannual interest on December 31, 2018, including the amortization of the premium or discount