4.) On July 1, 2010, Winters Corporation issued $500,000 par value, 10% stated rate 10 year bonds for $461,000. Interest is payable twice a year, on June 30 and December 31. Winters Corporation uses the straight line method of amortization. a) record the July 1 issuance of the bonds. b) record the Dec 31 entry for interest expense. c) Record the June 30, 2020 retirement of bonds entry 5.) Jonathan Corporation reports the following transactions: Jan 10 Issued 6,000 shares of $50 par, preferred stock at $50 per share. Issued 10,000 shares of $1 par value common stock at $20 per share. Jan 31 Aug 3 Purchased 1,000 shares of Treasury Stock (common) at $25 per share. Sept 30 Resold 250 shares of Treasury Stock (common) at $28 per share Record journal entries for the above transactions