Ondune 30,2025 , Paul White Company issued $4,420,000,00 face value of 15%,20-year bonds at $5.417,560,00, a yield of 12%. White uses the effective-interest method to amor tize bond premium or discount. The bonds pay semiannual interest on lune 30 and . December 31 . Click herete view toctart tisbes (a) your in mis is correct Phepar the journat entries to retcord the following transactions. Round answer to 2 decimol places es. 38,548.25 if no enitry is amount is entered, Do not indent manuoliy. Uist all debit entries before credit entries). 1. The irsuance of the bonts on zune 30.2025. 2. The payment of interest and the amortization of the premium on Decenber 31,2025. 3. The payment of interest and the amortization of the premium on June 30.2026 . 4. The pixmunt of interest and the imoctization of the premium on December31, 2026 . 2/6i Account Iitles and Explanation Cash Premium on Bonds Payable Fonds Payable Interest Experise Premium on Bonds Payable Cash interest Expense Premium on Bonds Payable Cash Inrecest Expente Premium eniBondn Parable Show the proper balance sheet presentation for the liability for bonds payable on the December 31, 2026, balance sheet. (Round answers to 2 decimal ploces, es 38.548 .25 \)