Ren Motors Ltd, which manufactures energy-efficient ‘smart’ autos, issued ¥100 000 000 of 20-year bonds with a stated interest rate of 9% to be paid semi-annually on 30 June and 31 December. The bonds were issued on 1 January 2009 at 97. On 30 June 2012, Ren retired the bonds at 101. Record the journal entry for the issuance of the bonds, interest payment dates and retirement.