Swanson Corporation issued $8,500,000 of 20-year, 8 percent bonds on April 1, 2013, at 102. Interest is due on March 31 and September 30 of each year, and all of the bonds in the issue mature on March 31, 2033. Swanson's financial year ends on December 31. Prepare the following journal entries: a. Prepare the journal entry at April 1, 2013, to record the issuance of the bonds. (Omit the "$" sign in your response.) General Journal Debit Credit Date Apr. 1, 2013 Cash - | Premium on bonds payable Bond interest payable b. Prepare the journal entry at September 30, 2013, to pay interest and to amortize the bond premium. (Omit the "$" sign in your response.) Date Debit Credit Sept. 30, 2013 General Journal Bond interest expense Premium on bonds payable Cash A c. Prepare the journal entry at March 31, 2033, to pay interest, amortize the bond premium, and retire the bonds at maturity (make two separate entries). (Omit the "$" sign in your response.) Debit Credit Date Mar. 31, 2033 General Journal Bond interest expense Bond interest payable Premium on bonds payable Cash Mar. 31, 2033 Bonds payable Cash