On the first day of the fiscal year, Lisbon Co. issued $1,000,000 of 10-year, 7% bonds for $1,050,000, with interest payable semiannually. The fiscal year of the company is the calendar year. Prepare 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 or enter" b. Second semiannual interest payment. c. Amortization of bond discount/premium, using the straight-line method of amortization, on July 1