Present entries to record the selected transactions described below:

Required:

a.	Issued $2,750,000 of 10-year, 8% bonds at 97.*
b.	Amortized bond discount for a full year, using the straight-line method.*
c.	Called bonds at 98. Assume the bonds were carried at $2,692,250 at the time of the redemption.*
	*Refer to the Chart of Accounts for exact wording of account titles.