4. [12%] On the first day of the current fiscal year, $2,000,000 of 10-year, 12% bonds, with interest payable semi-annually, were sold for $2,100,000. Present entries to record the following transactions for the current fiscal year: (1) (2) Issuance of the bonds. First semi-annual interest payment, and amortization.... using the straight-line method.

4. [12\%] On the first day of the current fiscal year, $2,000,000 of 10 -year, 12% bonds, with interest payable semi-annually, were sold for $2,100,000. Present entries to record the following transactions for the current fiscal year: (1) Issuance of the bonds. (2) First semi-annual interest payment, and amortization.... using the straight-line method