Q 1a: Assume the same information (that is, the bond face value $100,000, coupon rate 12%, paid semi-anually, bond matures in 5 years)----except the bond was sold on February 1, 2018 (that is, one month later than the original problem). Interest payments will still be made on June 30 and December 31. Show the journal entry made on February 1st.

Q 1b: What is total interest expense for the 6 month period ending June 30, 2018?