On 08-01-15, Q issued $2,000,000 of its 3%, 4-year bonds dated 04-01-15. The bonds pay interest every April 1 and October 1. At the time the bonds were issued, similar bonds paid 3%. Q did not incur any bond issuance costs. Q prepares AJEs every quarter (03-31, 06-30, 09-30 and 12-31). Prepare the entries Q should make on:

1. 08-01-15 (assume Q uses an interest expense account when recording this entry)
2. 09-30-15
3. 10-01-15
4. 12-31-15
5. 03-31-16