The December 31, 2018 balance sheet of Wolfe Co. included the following items: 7.5% bonds payable due December 31, 2026 Unamortized discount on bonds payable $3,000,000 120,000 The bonds were issued on December 31, 2016 at 95, with interest payable on June 30 and December 31. On April 1, 2016, Wolfe retired $600,000 of these bonds at 101. The accrued interest on the bonds retired was also paid. Instructions: a. Prepare the April 1, 2018 journal entries. b. Prepare the June 30, 2018 journal entries.