ABC Company issued $10,000 of 5 -year bonds, stated rate 10%, effective rate 8%, interest paid semi-annually at 108 on 1/1/00. Match the transactions with the correct entry. 1. The journal for issuance of the bonds. 2. The journal for the first interest payment, including amortization of any discount or premium. 3. Assuming all interest and amortization is recorded to date, journal the entry at maturity