6. On 01-01-15, J issued $5,400,000 of its 4%, 5-year term bonds dated 01-01-15. At the time the bonds were issued, similar bonds paid 5%. In conjunction with issuing the bonds, on 01-01-15, J incurred and paid $60,000 of issuance costs. The bonds pay interest every July 1 and January 1. J uses the effective-interest method to amortize any bond discount or premium. J prepares AJEs only as of every December 31. Prepare the entries J should make on
   1. 01-01-15
   2. 07-01-15
   3. 12-31-15
   4. 01-01-16