On October 31, 2020 Sloane Limited purchased a $300,000, 6-year, 8% semi- annual bond when the market rate was 10%. Interest is paid every April 30 and October 31 of each year, with the first payment being on April 30, 2021. Sloane uses the effective interest method to account for any premium or discount amortization. The bonds are trading at .98 on December 31, 2020, Sloane's year- end REQUIRED: Prepare the journal entries for the following dates: October 31, 2020 . December 31, 2020 . April 30, 2021