On the first day of the current fiscal year, $2,000,000 of 10-year, 6% bonds, with interest payable annually, were sold for $2,125,000. Present entries to record the following transactions for the current fiscal year.

(a)	Issuance of the bonds.
(b)	First annual interest payment (record as separate entry from premium amortization).
(c)	Amortization of bond premium for the year, using the straight-line method of amortization.