USA Creating journal entries for bond financing transactions

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A firm that closes its books on Dec 31 is authorized to issue $500,000 of 9%, 15 year bonds dated May 1, 2013 with int payments on Nov 1 and May 1. Assuming bonds sold at 100 plus accrued interest, create journal entries for each of the following transactions:
a) the bond issuance
b) payment of first semi-annual period's interest on Nov 1, 2013
c) accrual of bond interest expense at Dec 31, 2013
d) adjustment to fair value on Dec 31, 2013 assuming firm elected to use fair value option. On that date, bond traded at price of 99 (99% of par val) in bond market
e) payment of semi-annual interest on May 1, 2014 (firm does not make reversing entries)
f) retirement of $300,000 of bonds at 101 on May 1, 2018 (immediately after interest payment on that date). Assume fair value adjustment has a debit balance of $15,000 as of that date
 

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