On the first day of the current fiscal year, $2,000,000 of 10-year, 7% bonds, with interest payable semiannually, were sold for $2,125,000. 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. b. First semiannual interest payment (record as separate entry from premium amortization). If an amount box does not require an entry, leave it blank. c. Amortization of bond premium for the year, using the straight-line method of amortization. If an amount box does not require an entry, leave it blank.