On April I, 2014 Cowell Company issued $3,000,000, 20-year, 5% bonds at 95 so that investors would receive a 6% return on their investments. Interest is payable semi-annually. a) Make the journal entry if the bond were to be retired on April 1, 2016 at 101. b) Same as a) but what if it were to be retired on April 1, 2019