On April 1, 2012, Seminole Company sold 21,600 of its 11%, 15-year, $1,000 face value bonds at 97. Interest payment dates are April 1 and October 1, and the company uses the straight-line method of bond discount amortization. On March 1, 2013, Seminole took advantage of favorable prices of its stock to extinguish 6,800 of the bonds by issuing 224,400 shares of its $10 par value common stock. At this time, the accrued interest was paid in cash. The companys stock was selling for $33 per share on March 1, 2013. Prepare the journal entries needed on the books of Seminole Company to record the following. (Round answers to 0 decimal places, e.g. $38,548. Credit account titles are automatically indented when amount is entered. Do not indent manually.) (a) April 1, 2012: issuance of the bonds. (b) October 1, 2012: payment of semiannual interest. (c) December 31, 2012: accrual of interest expense. (d) March 1, 2013: extinguishment of 6,800 bonds. (No reversing entries made.)