On February 1, Clayton Co. issued $1,300,000 of 20 -year, 9% bonds for $1,225,000. Interest is payable semiannually on February 1 and August 1. Clayton's fiscal year is the calendar year. Journalize the following transactions: a. Issuance of the bonds. If an amount box does not require an entry, leave it blank. b. First semiannual interest payment (record as separate entry from discount amortization). If an amount box does not require an entry, leave it blank. c. Amortization of bond discount for the current fiscal year, using the straight-line method of amortization. (Round to the nearest dollar.) If an amount box does not require an entry, leave it blank