Celine Dion Company issued $876,000 of 10%, 20-year bonds on January 1, 2017, at 102. Interest is payable semiannually on July 1 and January 1. Celine Dion Company uses the effective-interest method of amortization for bond premium or discount. Assume an effective yield of 9.7705%. Prepare the following journal entries: 1. Issuance of bonds 2. Payment of interest and related amortization on July 1, 2017 3. The accrual of interest and the related amortization on Dec. 31, 2017