Foreman Company issued $952,000 of 10%, 20-year bonds on January 1, 2013, at 102. Interest is payable semiannually on July 1 and January 1. Foreman Company uses the straight-line method of amortization for bond premium or discount. Prepare the journal entries to record the following. (List multiple debit/credit entries from largest to smallest amount, e.g. 10, 5, 2.) (a) The issuance of the bonds. (b) The payment of interest and the related amortization on July 1, 2013. (c) The accrual of interest and the related amortization on December 31, 2013.