Rodgers Corporation produces and sells football equipment. On July 1, Year 1, Rodgers Corporation issued $46,600,000 of 10-year, 14% bonds at a market (effective) interest rate of 13%, receiving cash of $49,167,460. Interest on the bonds is payable semiannually on December 31 and June 30. The fiscal year of the company is the calendar year. Required: Journalize the entry to record the following: a. The issuance of the bonds on July 1, Year 1. b. The first semiannual interest payment on December 31, Year 1, and the amortization of the bond premium, using the straight-line method. Round to the nearest dollar. c. The interest payment on June 30, Year 2, and the amortization of the bond premium, using the straight-line method. Round to the nearest dollar.