Problem On February 1, Stuart Co. issued $1,300,000 of 20-year, 9% bonds, dated February 1, for $1,225,000. Interest is payable semiannually on February 1 and August 1. Present the entries to record the following transactions for the current year 2. Issuance of the bonds. (a) Payment of first semiannual interest on August 1, including the amortization of the (b) premium or discount. 3. On June 30, 2018, Athens Company issued $1,500,000 of 10-year, 8% bonds , dated June 30, for $1,540,000. Present entries to record the following transactions: Issuance of bonds. (1) Payment of first semiannual interest on December 31, 2018, including the (2) amortization of the premium or discount