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Prepare the necessary journal entries to record the following transactions relating to the long-term issuance of bonds of Sloan Co.: Issued $600,000 face value Sloan Co. second mortgage. 8% bonds for $654,120, including accrued interest. Interest is payable semiannually on December 1 and June 1 with the bonds maturing 10 years from this past December 1. The bonds are callable at 102. Paid semiannual interest on Sloan Co. bonds. (Use straight-line amortization of any premium or discount.) Paid semiannual interest on Sloan Co. bonds and purchased $300,000 face value bonds at the call price in accordance with the provisions of the bond indenture