$1-$ On April $1,2020,$ Seminole Company sold $15,000$ of its $11\%,15-$year, $$1,000$ face value bonds at $97.$ Thterest payment dates are April $1$ and October $1,$ and the company uses the straight$-$line method of bond discount amortization. On March $1,2021,$ Seminole took advantage of favorable prices of its stock to extinguish $6,000$ of the bonds by issuing $200,000$ shares of its $$10$ par value common stock. At this time, the accrued interest was paid in cash. The company's stock was selling for $$31$ per share on March $1,2021.$

Instructions Prepare the journal entries needed on the books of Seminole Company to record the following.

a$.$ April $1,2020$: issuance of the bonds.

b$.$ October $1,2020$; payment of semiannual interest.

c$.$ December $31,2020$: accrual of interest expense.

d$.$ March $1,2021$: extinguishment of $6,000$ bonds.