On June 1. 2011. Economy Auto Parts, Inc.. issued $180.000 of 10-year. 16% bonds dated April. 2011, at 100 Interest on bonds is payable semiannually on presentation of the appropriate coupon. All of the bonds are of $1.000 denomination. The company's accounting period ends on June 30. with semiannual statements prepared on December 31 and June 30. The interest payment dates are April 1 and October 1. All of the first coupons on the bonds are presented to the company's bank and paid on October 2, 2011. All but two of the second coupons are similarly received and paid on April 1.2012 Prepare all necessary journal entries for these transactions through April I, 2012. including the adjusting entry needed at June 30. 2011