Hillside issues $4,000,000, 6%, 15-year bonds dated January 1, 2017. The bonds pay interest semi-annually on June 30 and December 31. The bonds were issued at $3,456,448. 1. Record the journal entry to issue the bonds on January 1, 2017. 2. a. Record the journal entry to pay the semi-annual interest payment and amortize the discount on June 30, 2017. b. Record the journal entry to pay the semi-annual interest payment and amortize the discount on Dec. 31, 2017. 3. a. Record the journal entry to pay the semi-annual interest payment and amortize the discount on June 30, 2018. b. Record the journal entry to pay the semi-annual interest payment and amortize the discount on Dec. 31, 2018.