On 01-01-15, B issued $3,000,000 of 4%, 10-year term bonds. The bonds pay interest every July 1 and January 1. At the time B issued the bonds, similar bonds paid 4.5%. Upon issuing the bonds, B incurred and paid $30,000 of bond issuance costs. B uses the effective-interest method to amortize any bond discount or premium. B only prepares AJEs every December 31. Prepare the entries B should make on:

01-01-15

07-01-15

12-31-15

01-01-16