Parker Corporation had the following bond transactions during the fiscal year 2017:

1. On January 1: issued 100$1,000 bonds at 103. The 5-year bonds is dated January 1, 2017. The contract interest rate is 5%. Straight-line amortization method is used. Interest is payable semi-annual on January 1 and July 1.
2. On July 1: Parker Corporation issued $500,000 of 10%, 10-year bonds. The bonds dated July 1, 2017 were issued at 90, and pay interest on July 1 and January 1. Straight-line amortization method is used.
3. On October 1: issued 10-year bonds $10,000 face value bonds, for $10,853 cash. The bonds have a stated rate of 9%, but an effective rate of 6%. Straight-line amortization method is used. Interest is payable on October 1 and April 1.

general journal entries for the three bonds issued and any interest accruals and payments for the fiscal year 2017. (Round all calculations to nearest whole dollar.)

Please explain.