53 8 pts On the first day of the current fiscal year, $2,000,000 of 15-year, 8% bonds, with interest payable annually, were sold for $2,150,000. Present entries to record the following transactions for the current fiscal year. (a) Issuance of the bonds. (b) First annual interest payment (record as separate entry from premium amortization). (c) Amortization of bond premium for the year, using the straight-line method of amortization (d) What is the bond carrying value at end of year 5? BIUA A D EE V TTT 12pt Paragraph HTML Editor