Problem 14-3A Straight-Line: Amortization of bond premium LO P1, P3 Hillside issues $3,000,000 of 6%, 15-year bonds dated January 1, 2017, that pay interest semiannually on June 30 and December 31, The bonds are issued at a price of $3,.671.990 Required: 1. Prepare the January 1, 2017 journal entry to record the bonds issuance. 2la) For each semiannual perio 2/b) For each semiannual period, complete the table below to calculate the straight-line premium amortization 2/c) For each semiannual period, complete the table below to calculate the bond interest expense 3. Complete the below table to calculate the total bond interest expense to be recognized over the bonds life. 4. Prepare the first two years of an amortization table using the straight-line method 5. Prepare the journal entries to record the first two interest payments. d, complete the table below to calculate the cash payment