Cullumber Corporation issued $456,000 of 5% bonds on May 1, 2017. The bonds were dated January 1, 2017, and mature January 1, 2020, with interest payable July 1 and January 1. The bonds were issued at face value plus accrued interest. Prepare Cullumbers journal entries for (a) the May 1 issuance, (b) the July 1 interest payment, and (c) the December 31 adjusting entry.

I can't figure out the first two entries ( I input that cash was 30400 and Interest Expense of 15200, and the correct answer of 456000 of Bonds Payable) but I got b and c!