LRNA Company issued $321,200, 10%, 10-year bonds on January 1, 2015, for $342,089. This price resulted in an effective-interest rate of 9% on the bonds. Interest is payable semiannually on July 1 and January 1. LRNA uses the effective-interest method to amortize bond premium or discount. Prepare the journal entry to record the issuance of the bonds. Prepare the journal entry to record the payment of interest and the premium amortization on July 1, 2015, assuming that interest was not accrued on June 30. Prepare the journal entry to record the accrual of interest and the premium amortization on December 31, 2015.