Instructions Bonds Issued at a Premium Carlisle Corp. issued the following bonds at a premium: Date of issue and sale: April 1, 20-1 Principal amount: Sale price of bonds: Denomination of bonds $1,000 Life of bonds: Stated rate: $430,000 104 20 years 10%, payable semiannually on September 30 and March 31 1. Prepare journal entries for: a. Issuance of the bonds at a premium. b. Interest payment and premium amortization on the bonds on September 30. c. Year-end adjustment on the bonds