Last two questions?

Dec. 31 Recorded accrued interest for two months. 135. (3,04) on the firstday of the current fiscal year, $2,500,000 of 10-year, 11% bonds, with interest payable semiannually, were sold for $2,400,000. Present entries to record the following transactions for the current f year: , (a) Issuance of the bonds. (b) First semiannual interest payment. (c) Amortization of bond discount for year, using the straight -2ine method of amortization. 136. (3,04) On the first day of the current fiscal year, $2,000,000 of 10-year bonds, with interest payable annually, were sold for $2, 100,000. Present entries to record the following transactions for the current fiscal year: 12% (a) Issuance of the bonds. (b) First annual interest payment. bond prentun for year, using the straight-Iine sethod of amortization