On the first day of the current fiscal year, $1,500,000 of 10-year, 8% bonds, with interest payable semiannually, were issued for $1,225,000. Journalize the following transactions for the current fiscal year: a. Issuance of the bonds. If an amount box does not require an entry, leave it blank. Account Debit Credit b. First semiannual interest payment (record as separate entry from discount amortization). If an amount box does not require an entry, leave it blank. Account Debit Credit c. Amortization of bond discount for the year, using the straight-line method of amortization. If an amount box does not require an entry, leave it blank. Account Debit Credit 88