Prepare the journal entries to record the following transactions.(Round answer to 0 decimal places, e.g. 38,548. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

(1)The issuance of the bonds on June 30, 2020.(2)The payment of interest and the amortization of the premium on December 31, 2020.(3)The payment of interest and the amortization of the premium on June 30, 2021.(4)The payment of interest and the amortization of the premium on December 31, 2021.

No.

Date

Account Titles and Explanation

Debit

Credit

(1)June 30, 2020

(2)December 31, 2020

(3)June 30, 2021

(4)December 31, 2021

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