Foreman Company issued 800,000 of 10%, 20-year bonds on January 1, 2015, at 84.95 to yield 12%. Interest is payable semiannually on July 1 and January 1. Prepare the journal entries to record the following

(a)The issuance of the bonds.

(b)The payment of interest and the related amortization on July 1, 2015.

(c)The accrual of interest and the related amortization on December 31, 2015.

No.	Date	Account Titles and Explanation	Debit	Credit
(a)	1/1/15
(b)	7/1/15
(c)	12/31/15