Stottard Company issued $450,000 of 10%, 10-year bonds on June 1, 2002, at 103. The bonds were dated June 1, and interest is payable on June 1 and December 1 of each year. 1. Record the issuance of the bonds on June 1, 2002. (Round to the nearest dollar.) 2. Record the interest payment on December 1, 2002. Stottard uses the straight-line method of amortization. 3. Record the interest accrual on December 31, 2002, including amortization. 4. Record the journal entries required on June 1, 2012, when the bonds mature.