Aroma Coffee Corp. is a publicly traded company who issued $100,000, 8%, three-year bonds. The bonds were dated February 1, 20x5, mature January 31, 20x8, and pay interest on July 31 and January 31. The bonds were sold on February 1, 20x5, to yield 7.75%. The company retired 25% of the bonds on August 1 20x6, at 104. Aroma's fiscal year end is December 31. Required: Prepare all the required journal entries for 20x5 including any year end accruals.