On 01-01-18, O issued $8,000,000 of its 4%, 6-year callable term bonds dated 01-01-18. The bonds pay interest every July 01 and January 01 and mature on 01-01-24. O can call in the bonds any time after 01-01-21 at 103 plus interest. At the time O issued the bonds, similar bonds paid 4%. Upon issuing the bonds, O incurred and paid $75,000 of bond issuance costs. O uses the effective-interest method to amortize any bond discount or premium. O prepares AJEs only as of every December 31. On 03-01-21, G called in $4,000,000 of the bonds at the call price of 103 plus interest. Prepare the entries O should make on:

a. 01-01-18

b. 12-31-18

c. 03-01-21

d. 07-01-21

e. 12-31-21