Shamrock Company issued $612,000 of 9%, 20-year bonds on January 1, 2017, at 101. Interest is payable semiannually on July 1 and January 1. Shamrock Company uses the straight-line method of amortization for bond premium or discount.
(a) The issuance of the bonds.
(b) The payment of interest and the related amortization on July 1, 2017.
(c) The accrual of interest and the related amortization on December 31, 2017.
Prepare the journal entries to record