Issuing bonds at a premium

On the first day of the fiscal year, a company issues a $3,300,000, 9%, 7-year bond that pays semiannual interest of $148,500 ($3,300,000 9% ), receiving cash of $3,660,377.

Journalize the bond issuance. If an amount box does not require an entry, leave it blank.

blank	Account	Debit	Credit
blank	Accounts PayableBonds PayableCashDiscount on Bonds PayablePremium on Bonds Payable	- Select -	- Select -
	Accounts PayableCashDiscount on Bonds PayableInterest PayablePremium on Bonds Payable	- Select -	- Select -
	Accounts PayableBonds PayableCashDiscount on Bonds PayableInterest Payable	- Select -	- Select -