On June 30, 2025, Donald Martin Company issued $3,270,000.00 face value of 13%, 20-year bonds at $3,516,000.00, a yield of 12%. Martin uses the effective-interest method to amortize bond premium or discount. The bonds pay semiannual interest on June 30 and - December 31. Click here to view factor tables. (a) Your Answer Correct Answer (Used) Prepare the journal entries to record the following transactions. (Round answer to 2 decimal places, eg. 38,548.25. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) 1. The issuance of the bonds on June 30, 2025. 2. The payment of interest and the amortization of the premium on December 31, 2025. F 3. The payment of interest and the amortization of the premium on June 30, 2026. 4 The payment of interest and the amortization of the premium on December 31, 2026. No. Date Account Titles and Explanation 1 June 30, 2025 Cash Bonds Payable Premium on Bonds Payable 2 December 31, 2025 Interest Expense Debit W 3,516,000.00 210,960.00 Premium on Bonds Payable 1,590.00 Cash Credit 3,270,000.00 246,000.00 212.550.00 SUB June 30, 2026 Interest Expense 210,864.60 Premium on Bonds Payable 1,685.40 Cash December 31, 2026 Interest Expense. Premium on Bonds Payable Cash 210,763.48 1,786.52 212,550.00 22 00 Show the proper balance sheet presentation for the liability for bonds payable on the December 31, 2026, balance sheet. (Round answers to 2 decimal places, eg. 38,548.25.) Martin Company Balance Sheet $ SUPPOR