On 2020 03 15 DIOMEDIC Inc. issued $35 m of 10-year, 7.02% bonds, priced to yield 7.15% and callable in the first five years at 100.4. The bonds carried a BBB rating and paid a semiannual coupon. 2023 0315, after paying the coupon, DIOMEDIC refi'd the bonds with a new borrowing that had the same maturity, principal and coupon schedule as the first borrowing. For items #1-4 on your memo, assume that transaction costs were not material. The new bonds were priced to yield 668 bps and carried a 6.75% coupon rate. 1. Journal entry to record 2020 03 15 issuance 2. Journal entry to record 2020 09 15 interest accrual 3. What amount would DIOMEDIC report on its 2020 12 31 Balance Sheet for Bonds / P (net)