During 2016 and 2017, Agatha Corp. completed the following transactions relating to its bond issue. The corporation's fiscal year is the calendar year. ear the caendar yeaorelating to ts 2016 Jan. 1 Issued $300,000 of 10-year, 6 percent bonds for $294,000. The annual cash payment for interest is due on December 31 Dec. 31 Recognized interest expense, including the straight-line amortization of the discount, and made the cash payment for interest. Dec. 31 Closed the interest expense account. 2017 Dec. 31 Recognized interest expense, including the straight-line amortization of the discount, and made the cash payment for interest. Dec. 31 Closed the interest expense account