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Analyzing and Journalizing bond transactions On January 1, 2018, Electricians Credit Union (ECU) issued 8%, 20-year bonds payable with face value of $400,000. The bonds pay interest on June 30 and December 31. The issue price of the bonds is 104. Journalize the following bond transactions: a. Issuance of the bonds on January 1, 2018. b. Payment of interest and amortization on June 30, 2018. c. Payment of interest and amortization on December 31, 2018. d. Retirement of the bond at maturity on December 31, 2037, assuming the last interest payment has already been recorded. a) Journalize issuance of bonds on January 1, 2018. Cash received = Premium = Date Account & Explanation Debit Credit b). Payment of semiannual interest & amortization of bond premium on June 30, 2018. Semiannual premium amortization = Semiannual interest payment = Semiannual interest expense = Date Account & Explanation Debit Credit c) Payment of semiannual interest & amortization of bond premium on December 31, 2018. Date Account & Explanation Debit Credit d) Retirement of bond on December 31, 2037, assuming that the last interest payment has already been recorded. Date Account & Explanation Debit Credit