On January 1, 2017, Brussels enterprises issue bonds at par dated January 1, 2017, that have $3,300,000 par value, mature in 4 years and pay 10% interest semiannually on June 30 and December 31

1) Record the entry for the issuance of bonds for cash on January wa1, 2017

2) record the entry for the first semiannual interest payment on June 30, 2017

3) Record the entry for the second semiannual interest payment on December 31, 2017

4) record the entry for the maturity of the bonds on december 31, 2020.