An accounting for bonds question:

At the very beginning of 2008, Heatseaker Ltd issued 200, $1,000 bonds with a coupon rate of 7.3 percent which is paid annually in arrears to bond holders. The bonds have a 4 year maturity. The bonds were very well received by the market, so Heatseaker Ltd received $1045 for each of the bonds. This suggests an effective interest rate (market rate at time when the bonds were issued) of about 6 per cent. a) Write down the journal entries to record the bond issue at the very beginning of 2008 b) For the year ending 2008, what will be the journal entry? c) For the year ending 2009, what will be the journal entry