utoSave H Document1 Word Search Home Insert Design Layout References Mailings Review View Help Acrobat Table Design Layout Find Times New Rom-10 A A A A+E 20 AaBbCcDe AuBbCcDe AaBbC AaBbCcE Paste BIU x x AA- pboard Font 1 Normal No Spac Heading 1 Heading 2 Replace Select- Creat Ad Paragraph Styles G Editing On June 30, 2017, Whispering Company issued $3,100,000 face value of 13 %, 20-year bonds at $3,333,211, a yield of 12%. Whispering uses the effective-interest method to amortize bond premium or discount. The bonds pay semiannual interest on June 30 and December 31.1 Prepare the journal entries to record the following transactions. (1) The issuance of the bonds on June 30, 2017. (2) The payment of interest and the amortization of the premium on December 31, 2017 (3) The payment of interest and the amortization of the premium on June 30, 2018. (4) The payment of interest and the amortization of the premium on December 31, 2018. No. Date Account Titles and Explanation (1) June 30, 2017 (2) December 31, 2017 (3) June 30, 2018 Debit Credit 0 Ti