On January 1, 2010 $1, 500,000 of 10-year, 8% bonds, with interest payable semiannually, were sold for $1, 225,000. Present entries to record the following transactions for the current fiscal year: (a) Issuance of the bonds. (b) First semiannual interest payment and bond amortization (c) Maturity of bonds on January 1, 2020