On April 1, 2020, Pharoah Company sold 31,500 of its 12%, 15-year, $1000 face value bonds at 97. Interst payment dates are vApril 1 and October 1, and the company uses the straighht-line method of discount amortization. On March 1, 2021, Pharaoh took advantage of favorable prices of its stock to extinguish 6,900 of the bonds by issuing 227700 shares of its $10 par valoue common stock. At this time, The accured interest was paid in cash. The company's stock was selling for $30 per share on March 1,2021.

Prepare the journal entries needed on the books of pharoah Company to record the following. (Round intermediate calculations to 6 decimal places and final answer to 0 decimal places.

a) April 1, 2020: issuance of bonds.

b) October 1, 2020: payment of semiannual interest.

c) December 31, 2020: accrual of interest expense.

d) March 1, 2021: extinguishment of 6,900 bonds. (No reversing entries made.)