Brussels Enterprises issues bonds at par dated January 1, 2021, that have a $3,400,000 par value, mature in four years, and pay 6% interest semiannually on June 30 and December 31.

Record the following journal entrys:

1. Record the issuance of bonds for cash on January 1.

2. Record the cash paid for the first semiannual interest payment on June 30.

3. Record the cash paid for the second semiannual interest payment on December 31.

4. Record the payment of the bonds at maturity. Assume semiannual interest is already recorded.