On the first day of the current fiscal year, $1,500,000 of 10year,8% bonds, with interest payable semiannually, were sold for $1,225,000. Present entries to record 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: b. Fint semiannual interest payment (record as separate entry from discount amartization). c. Amortization of bond discount for the year, using the straight-line method of amortization