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BE15-2 Price Company issues $400,000, 20-year, 7% bonds at 101. Prepare the journal entry to record the sale of these bonds on June 1, 2017. BE15-3 Meera Corporation issued 4,000, 8%, 5-year, $1,000 bonds dated January 1, 2017, at 100. Interest is paid each January 1. (a) Prepare the journal entry to record the sale of these bonds on January 1, 2017. (b) Prepare the adjusting journal entry on December 31, 2017, to record interest expense. (c) Prepare the journal entry on January 1, 2018, to record interest paid. BE15-4 Nasreen Company issues $2 million, 10-year, 8% bonds at 97, with interest pay- able each January 1. (a) Prepare the journal entry to record the sale of these bonds on January 1, 2017. (b) Assuming instead that the above bonds sold for 104, prepare the journal entry to record the sale of these bonds on January 1, 2017