On January 1, 2021, Gus Corporation issued $6,000,000, 5%, 8-year bonds dated January 1, 2021, at 102. The bonds pay semi-annual interest on January 1 and July 1. The company uses the straight-line method of amortization and has a calendar year end. Required Prepare all the journal entries that Gus Corporation would make related to this bond issue through January 1, 2022. Be sure to indicate the date on which the entries would be made.