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. Orange Inc. purchased the bonds on th issue date for the issue price. Present entries to record the following transactions for th current fiscal year: Lisbon Co. (a) Issuance of the bonds. (b) Second semiannual interest payment. (c) Amortization of bond premium for the year, using the straight-line method of amortization. Orange Inc. (d) Purchase of the bonds. (e) Receipt of second semiannual interest payment. (f) Amortization of bond premium for the year, using the straight-line method of amortization