On January 1, 2021, Rupar Retailers purchased $100,000 of Anand Company bonds at a discount of $5,000. The Anand bonds pay 6% interest but were purchased when the market interest rate was 7% for bonds of similar risk and maturity. The bonds pay interest semiannually on June 30 and December 31 of each year. Rupar accounts for the bonds as a held-to-maturity investment, and uses the effective interest method. Show the appropriate journal entries for Rupar for:

a. 1-1-21

b. 6-30-21

c. 12-31-21

(please write steps out & give explanation)