Use the information in RE14-6, except assume that Temple issues its bonds on March 1 at par,

Question:

Use the information in RE14-6, except assume that Temple issues its bonds on March 1 at par, plus accrued interest. Prepare the journal entries to record the issuance of the bonds (adjust interest expense for the accrued interest) and the first semiannual interest payment.
In RE14-6
Temple Company issues $500,000 of 9% bonds at 103. These bonds pay interest on June 30 and December 31.