Brussels Enterprises issues bonds at par dated January $1,2021,$ that have a $$2,900,000$ par value, mature in four years, and pay $6\%$ interest semiannually on June $30$ and December $31.$ J bonds for cash on January $1.$

$2.$Record the entry for the first semiannual interest payment and the second semiannual interest payment.

$3.$ Record the entry for the maturity of the bonds on December $31,2024($assume semiannual interest is already recorded$).$ Journal entry worksheet