(5 points) On 01-01-15, B issued $3,000,000 of 3.5%, 5-year term bonds. The bonds pay interest every July 1 and January 1. At the time B issued the bonds, similar bonds paid 3%. Upon issuing the bonds, B incurred and paid $27,000 of bond issuance costs. B uses the effective-interest method to amortize any bond discount or premium. B only prepares AJEs every December 31. Prepare the entries B should make on:

1. 01-01-15
2. 07-01-15
3. 12-31-15
4. 01-01-16