QP Corporation issued 4,000, 6%, 5-year, $1,000 bonds dated January 20x4, at 100 (i.e., issuing at face value). Interest is paid twice a year (i.e., June 30 and December 31). Assume that the company has fiscal period starting from January 1 and ending at December 31.

(a) Prepare the journal entry to record the sale of these bonds on January 1, 20x4. (b) Prepare the journal entry to record the first interest payment on June 30, 20x4. (c) Prepare the journal entry to record the second interest payment on January 1, 20x5.