Issuing Bonds at Face Amount

The first day of the fiscal year, a company issues a $$300,000,4\%,10-$year bond that pays semiannual interest of $$6,000($ $$300,0004\%\frac{1}{2}$ year$),$ receiving cash of $$300,000.$

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

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

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.