Waterson Inc. issued $100 million of 12%, 10-year bonds on February 1, 2020, at 100 (i.e., at face value). The company pays interest semiannually on February 1 and August 1 of each year. Assume that these bonds have the same risk level as bonds issued by other companies on the same date.

- In the journal entry of the first semi-annual interest payment, August 1, 2020, what's the correct dollar amount of the transaction?

- In the journal entry of the adjusting journal entry to accrue interest on December 31, 2020 What's the correct dollar amount of the transaction?

- In the journal entry on the issuance date, February 1, what's the correct dollar amount of the transaction?

- In the journal entry to pay off these bonds, February 1, 2030 (but not the last semi-annual interest payment), what's the correct dollar amount of the transaction?

- In the journal entry of the second semi-annual interest payment, February 1, 2021 What's the correct dollar amount for the account that was credited?

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