On January 1, 2017, Ajax issued 1,200 bonds, each with a face value of $1,000. The bonds have a coupon rate of 8%, due semi-annually on June 30th and December 31s of each year. The bonds mature on December 31, 2019. The yield for similar bonds is 9%. Use the effective interest method. a) Prepare a journal entry for the issuance of the bonds on January 1, 2017. b) Prepare journal entries for the payment of interest on June 30, 2017 and December 31, 2018. c) Prepare a journal entry for the retirement of the bonds at maturity