Bond discount; straight-line amortization Triangle Company issued $800,000 of 12% bonds on January 1, 19X3, for $767,600. The bonds are due on December 31, 19X8, and pay interest semiannually on June 30 and December 31. a. Prepare the required journal entry to record the bond issuance on January 1, 19X3. b. Prepare entries to record the interest payment and discount amortization on June 30 and December 31, 19X3. Triangle uses the straight-line method of amortization. c. Compute 19X3 bond interest expense. d. Present the proper disclosure of the bond issue on Triangle's December 31, 19X3, balance sheet