McQueen Company issued a $100,000, 7.5%, 10-year bond payable. Journalize the following transactions for McQueen Company and include an explanation for each entry:
a. Issuance of the bond payable at face value on January 1, 2024.
b. Payment of semiannual cash interest on July 1, 2024.
c. Payment of the bond payable at maturity, assuming the last interest payment had already been recorded. (Give the date.)