On January31, 2018, LogoLogistics, Inc., issued ten-year, 2% bonds payable with a face value of $12,000,000. The bonds were issued at 95 and pay interest on January 31 and July 31. Logo Logistics amortizes bond discounts using thestraight-line method.

Record(a) the issuance of the bonds on January31, 2018, (b) the semiannual interest payment and amortization of the bond discount on July31, 2018, and(c) the interest accrual and discount amortization on December31, 2018.

a. Record the issuance of the bond payable on January31, 2018.

Discount on Bonds Payable - 600,000

Cash - 11,400,000

Bonds Payable- 12,000,000

b. Record the payment of semiannual interest and amortization of bond discount on July31, 2018.

Interest Expense-??

Discount on Bonds Payable- ??

Cash- ??

c. Record the interest accrual and discount amortization on December31, 2018.

Interest Expense- ??

Discount on Bonds payable- ??

Interest payable-??