On June 30, 2010, Mackes Company issued $5,040,000.00 face value of 13%, 20-year bonds at $5,419,156.68, a yield of 12%. Mackes uses the effective interest method to amortize bond premium or discount. The bonds pay semiannual interest on June 30 and December 31. (Round intermediate calculations and answers to 2 decimal places, e.g. 26,520.21. Use the rounded amounts in successive calculations. List multiple debit/credit entries from largest to smallest amount, e.g. 10, 5, 2.)Prepare the journal entries to record the following transactions.