Company C issues $10 million of five-year, 10 per cent, semi-annual coupon debentures to the public (which pay interest each six months). The market also requires a rate of return of 10 per cent. Assume that the moneys come in and the debentures are allotted on the same day: 30 June 2015. Required: Provide the accounting entries at 30 June 2015, 31 December 2015 and 30 June 2020 to record the receipt of funds, the first payment of interest, and the redemption of the debentures