Washburn Equipment Company, Inc., completed the following selected transactions:

Year $1$

June $1$ Issued $$450,000$ worth of $10-$year, $8$ percent bonds, dated February $1$ of this year, at

Interest is payable semiannually on February $1$ and August $1.$

Aug. $1$ Paid semiannual interest on the bonds.

Dec. $31$

$31$ Made an adjusting entry to record accrued interest payable.

$31$ Made an adjusting entry to record amortization of bond discount.

$31$ Closed the Interest Expense account.

Year $2$

Jan. $1$ Reversed the adiusting entry for accrued interest pavable.

Feb. I Paid semiannual interest on the bonds.

Aug. $1$ Paid semiannual interest on the bonds.

Dec. $1$

$31$ Made an adjusting entry to record accrued interest payable.

$31$ Made an adjusting entry to record amortization of bond discount.

$31$ Closed the Interest Expense account.

Instructions:

Record the transactions in general journal form