On January 1, 2013, Garrison Corporation Issued $200,000 6%, 10-Year

On January 1, 2013, Garrison Corporation issued $200,000 6%, 10-year bonds at 104. Interest payments are due each year on December 31. Garrison uses the straight-line method of amortization on bond premium.
Required:
a) Prepare the journal entry to record issuing the bonds at a premium and the journal entry to record the first interest payment and amortization of the bond premium.
b) Assuming Garrison Corporation called the bonds at a price of $205,500 on January 1, 2017, prepare the journal entry to record this transaction.