On the first day of the fiscal year, Lamar Co. issued $1,000,000 of 10-year, 5% bonds for $1,065,000, with interest payable semiannually. 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. Second 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 first year, using the straight-line method of amortization. If an amount box does not require an entry, leave it blank. Journalize the following transactions: a. Issued 1,000 shares of $10 par common stock at $59 for cash. If an amount box does not require an entry, leave it blank. b. Issued 1,400 shares of $10 par common stock in exchange for equipment with a fair market price of $60,000. If an amount box does not require an entry, leave it blank. c. Purchased 100 shares of treasury stock at $32. If an amount box does not require an entry, leave it blank. d. Sold the 100 shares of treasury stock purchased in (c) at $42. If an amount box does not require an entry, leave it blank.