Mel issued $10,000,000 of 4%, 3-year callable term bonds on 01-01-18 when the market rate for similar bonds was 5%. The bonds were dated 01-01-18 with interest payable on January 01 and July 01. Upon issuing the bonds, Mel incurred and paid $7,000 of bond issuance costs. Mel can call in, i.e., retire, some or all of the bonds any time after 01-01-20 at 101 plus interest. Mel only prepares AJEs every December 31. Mel uses the effective interest method to amortize any bond discount or premium. On 9-01-20, Mel called in $5,000,000 of the bonds. Prepare the entries Mel should make on:

a. 01-01-18

b. 07-01-18

c. 12-31-18

d. 01-01-19

e. 07-01-19

f. 12-31-19

g. 01-01-20

h. 07-01-20

i. 09-01-20

j. 12-31-20

k. 01-01-21

Round your debits and credits to the nearest dollar.