Issuing Bonds at Face Amount

The first day of the fiscal year, a company issues a $$350,000,5\%,10-$year bond that pays semiannual interest of $$8,750($ $$350,0005\%\frac{1}{2}$ year$),$ receiving cash of $$350,000.$

a$.$ Journalize the entry to record the issuance of the bonds. If an amount box does not require an entry, leave it blank. $$

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b$.$ Journalize the entry to record the first interest payment. If an amount box does not require an entry, leave it blank. $$

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c$.$ Journalize the entry to record the payment of the principal on the maturity date. If an amount box does not require an entry, leave it blank.

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