explain the answer to this question for me

6. (10pts) Snowman Corp issues (i.e., sells) $25,000 in bonds with an annual stated rate of 4% on January 1, 2011. The bonds mature in 10 years and the interest is paid semi-annually on June 30 and December 31. The annual market rate on January 1, 2011 is 6% and on June 30 , 2011 is 2%. a. What is the journal entry that Snowman Corp records on January 1, 2011? Write "NONE" if no journal entry should be recorded. 5PTS FOR THIS QUESTION 1PT FOR EACH ACCOUNT 2PTS FOR THE AMOUNT b. (3pts) What is the journal entry that Snowman Corp records on June 30, 2011? Write "NONE" if no journal entry should be recorded