Bonds Issued at Face Value

A & B Antiques issued the following bonds:

Date of issue and sale: April $1,20-1$

Principal amount: $$510,000$

Sale price of bonds: $100$

Denomination of bonds: $$1,000$

Life of bonds: $10$ years

Stated rate: $8\%,$ payable semiannually on September $30$ and March $31$

$1.$ Prepare journal entries for:

a$.$ Issuance of the bonds.

b$.$ Interest payment on the bonds on September $30.$

c$.$ Year$-$end adjustment on the bonds.

If an amount box does not require an entry, leave it blank.