What is the amounts for both of the transaction Issued $1,500,000 of 2-year, 8% bonds at 94.5, the interest paid annually.

a. Discount on Bonds Payable

b. Cash received

c. Bond Payable

The 1st annual interest expense payment, including Amortized bond discount, using the straight-line method.

a. Cash payment amount to bondholders

b. Bond Interest Expense

c. Amortization amount of Bond Discount