On Jan 1, 2023 JAR's board of directors authorized a $3 million bond issue.
The 3,000, 4%, $1,000, semiannual, 10 year bonds pay interest every July 1 and January 1.
The bonds will be issued to investors as JAR's management sees fit to faciltate increased cash
flow as JAR's liquid cash dimished substantially following the acquisition of Diggity Dog.
JAR issues $500,000 of the bonds on April 1, 2023 plus accrued interest at 101.
JAR issues $300,000 of the bonds on Nov 1, 2023 plus accrued interest at 102.
Prepare the entries
1	For bond issuance on 4/1/23
2	For interest payment on 7/1/23
3	For bond issuance on 11/1/23
4	For interest accrual 12/31/23.
JAR uses straight-line amoritization of all discounts and premiums.