b. The interest payment on June 30, 2015, and the amortization of the bond premium, using the interest method. (Round to the nearest dollar.) 2. Journalize the entries to record the following: a. The first semiannual interest payment on December 31, 2014, and the amortization of the bond premium, using the interest method. (Round to the nearest dollar.) Bond Premium, Entries for Bonds Payable Transactions, Interest Method of Amortizing Bond Premium Wishaw, Inc. produces and sells outdoor equipment. On July 1, 2014, Wishaw, Inc. issued $150,000,000 or 20-year, 12% bonds at a market (effective) interest rate of 9%, receiving cash of $191,403,720. Interest on the bonds is payable semiannually on December 31 and June 30. The fiscal year of the company is the calendar year. Required: For all journal entries with a compound transaction, if an amount box does not require an entry, leave it blank