On January 1, 2017, Minter Corporation issued 9%, 10-year bonds with a face value of $900,000 at 93.78. Interest is payable semiannually on January 1 and July 1. The effective-interest rate when the bonds were issued was 10%. Any discount or premium is amortized using the effective-interest method. Required:

Prepare journal entries on:

1. January 1, 2017
2. July 1, 2017
3. December 31, 2017, the fiscal year end

Omit explanations.