On June 30, 2020, Cheyenne Company issued $3,400,000 face value of 13%, 20-year bonds at $3,655,780, a yield of 12%. Cheyenne uses the effective-interest method to amortize bond premium or discount. The bonds pay semiannual interest on June 30 and December 31 (a) Prepare the journal entries to record the following transactions. (Round answer to O decimal places, ex. 38,548. If no entry is required, select "No Entry for the account titles and enter for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) (1) (2) (3) (4) The issuance of the bonds on June 30, 2020. The payment of interest and the amortization of the premium on December 31, 2020 The payment of interest and the amortization of the premium on June 30, 2021 The payment of interest and the amortization of the premium on December 31, 2021, Account Titles and Explanation Date June 30 2020 Debit Cashi Credit 3655780 Boods Payable 3400000 Account Titles and Explanation Date June 30 2020 Debit Credit Cash 3655780 Bonds Payable 3400000 Premium on Bonds Payable 255780 December 31, 2020 Interest Expense Premium on Bonds Payable Cash June 30, 2021 Interest Expense Premium on Bonds Payable Casti December 31.2021 Interest Expense Premium on Bonds Payable