5. (6 points) On June 30, 2020, Pina Company issued $3,000,000 face value of 10%, 15-year bonds at $3,243,326.87, a yield of 8%. Pina uses the effective-interest method to amortize bond premium or discount. The bonds pay semiannual interest on June 30 and December 31. Prepare the journal entries to record the following transactions. (1) The issuance of the bonds on June 30, 2020. (2) The payment of interest and the amortization of the premium on December 31, 2020. (3) The payment of interest and the amortization of the premium on June 30, 2021. (4) The payment of interest and the amortization of the premium on December 31, 2021. Date 06/30/20 Accounts 12/31/20 06/30/21 12/31/21 DR CR