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On June 30, Jamison Company issued $2,500,000 of 10-year, 9% bonds, dated June 30. for $2,580,000. Present entries to record the following transactions. (a) Issuance

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On June 30, Jamison Company issued $2,500,000 of 10-year, 9% bonds, dated June 30. for $2,580,000. Present entries to record the following transactions. (a) Issuance of bonds. Payment of first semiannual interest on December 31 (record separate entry from (b) premium amortization), (c) Amortization by straight-line method of bond premium on December 31

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