Campbell Inc. produces and sells outdoor equipment. On July 1, 20Y1, Campbell issued $21,000,000 of 10-year, 12% bonds at a market (effective) interest rate of 11%, receiving cash of $22,254,809. 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. Journalize the entry to record the amount of cash proceeds from the issuance of the bonds on July 1, 20Y1. 2. Journalize the entries to record the following: a. The first semiannual interest payment on December 31, 20Y1, and the amortization of the bond premium, using the straight-line method. b. The interest payment on June 30, 20Y2, and the amortization of the bond premium, using the straight-line method. 3. Determine