On January 1, 2015, ABC Co. issued 10% bonds with a face amount of $800,000. The bonds mature in 20 years. The effective interest rate for these bonds was 8%. Interest is paid semiannually on June 30 and December 31. On January 1, 2017, ABC called the bonds at 102.50. Using the effective interest method and showing your computations, Prepare all necessary journal entries regarding these bonds in 2015, 2016 and 2017. Place a date on each entry