3 (12 Points) Kamla Corporation approved a $1,200,000 "bond issue" dated June 1, 2023, due in 10 years, with interest at 8%. Interest is payable on June 1 and December 1. The entire "bond issue" was sold on August 1, 2023 for $1,253,100 plus accrued interest. 

Required: Record the journal entries for the following transactions in the general journal: 

a) Issuance of the bonds on August 1, 2023. b) Payment of the semi-annual interest and the amortization of the premium on December 1, 2023. c) Accrual entry required on December 31, 2023. d) Payment of the semi-annual interest and the amortization of the premium on June 1, 2024. (3 1/2 pts.) (3 pts.) (2 1/2 pts.) (3 pts.)