Cupola Fan Corporation issued 6%, $800,000, 10-year bonds for $785,000 on June 30, 2011. Debt issue costs were $2,000. Interest is paid semiannually on December 31 and June 30. One year from the issue date (July 1, 2012), the corporation exercised its call privilege and retired the bonds for $795,000. The corporation uses the straight-line method both to determine interest expense and to amortize debt issue costs. Required: (1) Prepare the journal entry to record the issuance of the bonds. (Omit the "$" sign in your response.) (2) Prepare the journal entries to record the payment of interest and amortization of debt issue costs on December 31, 2011. (Omit the "$" sign in your response.) (3) Prepare the journal entries to record the payment of interest and amortization of debt issue costs on June 30, 2012. (Omit the "$" sign in your response.) (4) Prepare the journal entry to record the call of the bonds. (Omit the "$" sign in your response.)