Has to have $5$ journal entries per question $($a$,$b$,$and c$)$

On January $1,2019,$ Smalls, Inc. issued $$60,000$ of its $12-$year $10\%$ bonds for $$52,584.$ Interest is payable annually and the effective yield was $12\%.$ Costs connected with the issue totaled $$3,200.$

Required:

a$.$ Prepare the entry to record the issuance of the bonds.

b$.$ Prepare the journal entry to record interest expense in $2020$ using the effective interest method.

c$.$ Prepare the journal entry to record interest expense in $2020$ using the straight$-$line method.