95,000, 9%, 30-year bonds on January 1, 2017, at 103. Interest is payable annually on January 1. Oriole uses straight -line amortization for bond premium or 3. Interest is payable annually on January 1. Oriole uses straight-line discount. Prepare the journal entries to record the following events. (a) The issuance of the bonds. (Credit account titles are automatically indented when amount is en tered. Do not indent manually.) (b) The accrual of interest and the premium amortization on December 31, 2017. (c) The payment of interest on January 1, 2018. (6) The redemption of the bonds at maturty, assuming interest for the last interest period has been paid and Date Account Tities and Explanation Debit Credit (a) Jan. 1, 2017 (b) Dec. 31, 2017 (c) Jan. 1, 2018 (d) Jan. 1, 2047 Version 4