STP Company issued $3,000,000 of bonds on January 1, 2020

a. Prepare the journal entries to record the issuance of bonds if they are issued at (1) 100 (2) 98 (3) 103

b.. Prepare the journal entries to record the retirement of the bonds at maturity , assuming the bonds were issued at 100

c. Prepare the journal entries to record the retirement of the bonds before maturity at 98. Assume the balance in Premium on Bonds Payable is $18,000