3. Radhime Corp. issues $10,000,000 a 20-year, 6% bonds on September 1, 2020, at 100. Interest is due semiannually on March 1 and September 1 of each year. Radhime Corp.'s fiscal year ends on December 31 and expenses accrue on an annual basis. Prepare the following journal entries: a. To record the issuance of the bonds on September 1 2020. b. To record accrued interest on December 31 2020. c. To record semiannual payment on March 1 2021 d. To record the retirement of bonds on September 1, 2040