Aggies Inc. issued bonds with a $500,000 face value, 10% interest rate, and a 4-year term on July 1,2022 , and received $540,000. Interest is payable semi-annually. The premium is amortized using the straight-line method. Prepare journal entries for the following transactions. a. July 1, 2022: entry to record issuing the bonds b. Dec. 31, 2022: entry to record payment of interest to bondholders c. Dec. 31, 2022: entry to record amortization of premium