TELUS Corporation issued 3.75 % notes on June 30, 2019.⁷ The debentures have the following specifications:

Principal amount	US$610 million
Maturity date	June 30, 2049
Issue price	99.061% of principal amount
Coupon rate	3.75%
Effective interest rate	3.795%
Interest payment dates	June 30 and December 31
Initial interest payment date	December 31, 2019

⁷In reality, the notes were issued on May 22, 2019, they mature on June 15, 2049, and interest payment dates are June 15 and December 15. These dates were changed slightly to simplify the computation of interest accrual.

Required:

a) Prepare a journal entry to record the sale of these debentures on June 30, 2019. Use a discount account. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in dollars and not in millions.)

b) Prepare the journal entry to record the payment of interest and amortization of the discount on December 31, 2019. The company uses the effective-interest method of amortization with a discount account. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in dollars and not in millions. Round the final answers to the nearest whole dollar. Assume there are 30 days in a month and 360 days in a year.)

c) Compute the total amount of interest expense over the life of the notes.