on January 1,2019. partridge advertising Company issued $50,000 of six-year, 3% bonds when the market interest rate was 4%. The bonds were issued for $47,356. Partridge Advertising uses the effective-interest method of amortization for bond discount. Semiannual interest payments are made on June 30 and December 31 of each year.

Record the Journal entries for following dates:

1/1/19 (issuance)

6/30/19 (interest payment)

12/32/19(interest payment)