"On January 1, 2006 the Baker Corporation issued $100,000 of five-year bonds due December 31, 2010 for $ 103,604.79 less bond issue costs of $3,000. The bonds carry a face rate of interest of 13% payable annually on December 31 and were issued to yield 12%. The company uses the effective interest method of amortization. Prepare the journal entries to record the issuance of the bonds, all the interest payments, premium amortizations, bond issue cost amortizations, and the repayment of the bonds."