Exercise 14-9 On June 30, 2014, Mischa Auer Company issued $4,065,000 face value of 13%, 18-year bonds at $4.362,169, a yield of 12%. Auer uses the effective interest method to amortize bond premium or discount. The bonds pay semiannual interest on June 30 and December 31 (a) Prepare the journal entries to record the following transactions. (Round answers to 0 decimal places, e.g. 38,548. If no entry is required, select "No Entry for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually) (1) The issuance of the bonds on June 30, 2014, and the amortization of the premium on December 3 The payment intere 2014 (3) The payment of interest and the amortization of the premium on June 30, 2015. 4) The payment of intel rest and the amortization of the premium on December 3 2015, Account Titles and Explanation (1) une 30, 2014 (2) December 3 2014 (3) une 30, 2015 (4) December 3 2015 b) Show the proper balance sheet presentation for the liability for bonds payable on the December 31, 2015, balance sheet. (Round answers to 0 decimalplaces, e.g. 38,548.)