Exercise 10.9 Accounting for Bonds Issued at a Premium: Issuance, Interest Payments, and Retirement L.O. 5, 6 Swanson Corporation issued $8,000,000 of 20-year, 8 percent bonds on April 1, 2013, at 102. Interest is due on March 31 and September 30 of each year, and all of the bonds in the issue mature on March 31, 2033. Swanson's financial year ends on December 31. Prepare the following journal entries: a. Prepare the journal entry at April 1, 2013, to record the issuance of the bonds. (Omit the "S" sign in your response.) Date General Journal Debit Credit Apr 1, 2013 (Click to select) (Click to select) (Click to select) 7 7 b. Prepare the journal entry at September 30, 2013, to pay interest and to amortize the bond premium. (Omit the "S" sign in your response.) Date General Journal Debit Credit Sept. 30, 2013 (Click to select) (Click to select) (Click to select) 7 c. Prepare the journal entry at March 31, 2033, to pay interest amortize the bond premium, and retire the bonds at maturity (make two separate entries). (Omit the "S" sign in your response.) Date Mar 31, 2033 Debit Credit General Journal (Click to select) (Click to select) (Click to select) (Click to select) 7 Mar 31, 2033 (Click to select) (Click to select)