Andrews Corporation issued $300,000 of 12%, 3-year bonds on January 1. Interest is payable semiannually on June 30 and December 31. Andrews uses the straight-line method of amortization. a. Prepare the journal entry to record the issuance of the bonds if they are issued at 101. For a compound transaction, if an amount box does not require an entry, leave it blank. b. Prepare the journal entry to record the first payment of interest on June 30. For a compound transaction, if an amount box does not require an entry, leave it blank. c. Will Andrews make the same interest payment entry on December 31