Splish Ltd. issued a $1,200,000, 10-year bond dated January 1, 2020. The bond was sold at 97. 10% interest was payable on the bond on January 1 and July 1 each year. The companys year-end was December 31, and Splish followed ASPE and chose to use the straight-line amortization method. Prepare the journal entries for the given dates.