On June 30, Jamison Company issued $2,500,000 of 10-year, 8% bonds, dated June 30, for $2,580,000 with interest payable semiannually. Record entries for the following transactions:

a. Issuance of bonds.

If an amount box does not require an entry, leave it blank.

b. Payment of first semiannual interest on December 31 (record separate entry from premium amortization).

c. Amortization by straight-line method of bond premium on December 31.