Mellilo Corporation issued $5,400,000 of 20-year, 9.5 percent bonds on July 1, 2015, at 98. Interest is due on June 30 and December 31 of each year, and all of the bonds in the issue mature on June 30, 2035. Mellilo's fiscal year ends on December 31. a-Record the issuance of the bonds a b-Record the payment of interest and amortize bond discount. c-Record the final interest payment and amortize bond discount. d-Record the retirement of bonds at maturity.