Barrett Company issued 9%, 5-year, 3,000,000 par value bonds that pay interest semiannually on October 1 and April 1. The bonds are dated April 1, 2020, and are issued on that date. The discount rate of interest for such bonds on April 1, 2020, is 8%. Please answer the following questions: (1) Bonds price (market value) (2) Accounting entries for 2020/4/1, 2020/10/1, 2020/12/31, 2021/4/1