Alpha Company uses the straight-line method for amortization of all bond premium & discounts. During fiscal year 2016 Alpha had the following bond payable transactions:

January 2, issued ten, $1,000 bonds at 102. These 5-year bonds are dated January 1, 2016. The contract interest rate is 5%. Interest is payable semi-annual on January 1 and July 1.

July 1, Alpha issued $300,000 of 10%, 10-year bonds. The bonds are dated January 1, 2016 were issued at 90, and pay interest on July 1 and January 1.

October 1, Alpha issued 10-year bonds $10,000 face value bonds for $10,860 cash. The bonds have a stated rate of 8%. Interest is payable on October 1 and April 1.

Use this information to prepare General Journal entries for the three bonds issued and any interest accruals and payments for the fiscal year 2016. Three 12/31/16 transaction dates are provided for the fiscal year accruals. One for each individual bond issued. (Round all calculations to nearest whole dollar).