On March 1 2018 Sigma Inc issued 1,400,000 of 8% bonds to yield an effective market rate of 7% the bond matures in 10 years (March 1, 2028) with interest paid semiannually each Feb 28 and Aug 31... Sigma has a 12/31 year-end

On March 1, 2023, the company called all the bonds prior to maturity at a price of 101%. On the call date the market rate for similar bonds was 6%

Please show me how to work them out, don't just give me the answers. Thank you so much!

1. Prepare the journal entry Sigma would record when the bonds are issued on March 1, 2018

2. Prepare the journal entry that Sigma would make on Dec 31, 2018 to accrue interest on the bonds (if any other journal entries are required in 2018 you not need to provide them,,, you can assume they were recorded appropriately)

3. On March 1, 2023 when the bonds are called, what journal entry should Sigma record?