On June 30, 2025, Mischa Auer Company issued $4,000,000 face value of 13%, 20-year bonds at $4,300,920, a yield of 12%. Auer uses the effective-interest method to amortize bond premium or discount. The bonds pay semiannual interest on June 30 and -December 31.""(Round answers to the nearest cent.) Prepare the journal entries to record the following transactions. The issuance of the bonds on June 30, 2025. The payment of interest and the amortization of the premium on December 31, 2025. The payment of interest and the amortization of the premium on June 30, 2026. The payment of interest and the amortization of the premium on December 31, 2026