On January 1, 2018, Caster Company issued $500,000 of its 10 year, 7% bonds. Bonds were priced to yield 6%. Interest is paid semiannually on June 30 and December 31, and Caster Company uses the Straight-line method for amortization, which is also recorded semiannually. At issuance, Casters cost related to issuance of these bonds were $14,000. Prepare journal entries recorded by Caster Company relating to these bonds on 1/1/2018, 6/30/2018 and 12/31/2018.