3. On January 1, 2021, Samuel Corporation issued $500,000, 10%, 10-year bonds at $450,000. The bonds were sold to yield an effective-interest rate (market rate) of 12%. Interest is payable semiannually on June 30 and December 31. Samuel uses the effective-interest method of amortization for bond premium or discount. Required: (a) Prepare the general journal entry to record the issuance of the bonds. (b) Prepare the general journal entry to record the June 30 interest payment. (c) Prepare the general journal entry to record the December 31 interest payment