The December 31, 2018 balance sheet of Wolfe Co. Included the following items: 7.5% bonds payable due December 31, 2026 $3,000,000 Unamortized discount on bonds payable 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