Y(a) Prepare the journal entries to record the folowing transactions. (Round answers to O decimal places, e.g. is,2so. Credit account titles are automatically indented when amount is entered. Do not indent manually,) (1) The issuance of the bonds on July 1, 2015. (3) The payment of interest and the amortization of the discount on July 1, 2016, assuming no accrual of interest on June 30. (4) The accrual of interest and the amortization of the discount on December 31, 2016 (1) July 1, 2015 (2) Dec. 31, 2015 (3) July 1, 2016 (4) Dec. 31, 2016