Stephanie Ram Corporation have a $880,000 "bond issue" dated February 1, 2016 due in 10 years with an annual interest rate of 6%. Interest is payable February 1 and August 1. On April 1, 2016, the bond was sold for $838,700 plus accrued interest. Using the straight-line method, prepare the general journal entries for each of the following and show your work in detail:

a)The issuance of the bond on April 1, 2016.

b)Payment of the semi-annual interest and the amortization of the discount on August 1, 2016.

c)Accrual of the interest and the amortization of the discount on December 31, 2016.

d)Payment of the semi-annual interest and the amortization of the discount on February 1, 2017.