On March 31, 2021, Gardner Corporation received authorization to issue $70,000 of 9 percent, 30 -year bonds payable. The bonds pay interest on March 31 and September 30. The entire issue was dated March 31, 2021, but the bonds were not issued until April 30,2021. They were issued at face value. a. Prepare the journal entry at April 30, 2021, to record the sale of the bonds. b. Prepare the journal entry at September 30, 2021, to record the semiannual bond interest payment. c. Prepare the adjusting entry at December 31, 2021, to record bond interest expense accrued since September 30, 2021. (Assume that no monthly adjusting entries to accrue interest expense had been made prior to December 31, 2021.) (If no entry is requlred for a transactlon/event, select "No journal entry requlred" In the first account fleld.) The pension plan is fully funded. Eastern Electric has funded only 40 percent of the nonpension postretirement benefits this year. a-b. Record pension expense and nonpension postretirement benefit expenses for the entire year. (If no entry Is requlred for a transaction/event, select "No journal entry required" In the flrst account fleld.)