Essex company sold a $1,000,000 face value bond on October 1,2018 for 9,50,000. The bond paid interest semiannually. Annual interest amounted to 12 percent.

What entry would essex make for this borrowing on October 1, 2018?

What adjusting entry would essex make on December 31, 2018 assuming that no other accrual for interest had been made previously?

What entry would essex make on march 31, 2019 when it makes its first interest payment in cash?

What entry would Essex make it if retired the bond for 102, that is, 1,020,000 on April 1 2019?

What entry would Essex make it if reired the bond for 102, that is, 1020000 on April 1 2019?