Campbeil, Inc. produces and sells outdoor equipment. On July 1, 20Y1, Campbell issued $40,000,000 of 10 -year, 10\% bonds at a market (ellective) interest rate of 9%, receiving cash of $42,601,480. Interest on the bonds is payable semiannually on December 31 and June 30 . The fiscal year of the company is the calendar year. Required: 1. Joumalize the entry to record the amount of cash proceeds from the issuance of the bands 2. Jourfalize the entries fo record the following: a. The first semiannual interest payment on December 31,20Y, and the amortization of the bond premium, using the interest method b. The interest payment an June 30,20Y2 and the amartization of the band premium, using the interest method: 3. Determine the totat interest expense for 20Y1