During two consecutive years, Cooper Company, Inc., completed the following transactions:
Year 1
Jan. 2 Issued $ 1,000,000 face value, 30-year, 8 percent bonds, dated January 1 of this year, at 97. Interest is payable semiannually on June 30 and December 31.
June 30 Paid semiannual interest on the bonds.
Dec. 31 Paid semiannual interest on the bonds.
31 Recorded an adjusting entry for amortization of discount on bonds.
31 Closed the Interest Expense account.
Year 2
June 30 Paid semiannual interest on the bonds.
Dec. 31 Paid semiannual interest on the bonds.
31 Recorded an adjusting entry for amortization of discount on bonds.
31 Closed the Interest Expense account.

Required
Record the transactions in general journal form.