House of Mouse, a rodent property rental agency, issued two bonds to purchase properties. The first bond, Bond A, is a 3-year, 5%, $100,000 bond issued on March 1, 20x0, which pays interest semi- annually on February 28 and August 31 each year. Bond A is callable at 101. Bond B is a 5-year, 10%, $80,000 bond issued on April 30, 20x0, which pays interest each June 30 and December 31. Bond B is callable at 99. The market rate for similar bonds is 8%. a) Record the journal entries for the issuance of Bonds A and B. b) Record the journal entry for Bond A at August 31 and December 31, 20x0. c) Record the journal entry for Bond B for June 30 and December 31, 20x0. d) On January 1, 20x1, House of Mouse calls Bond A. Record the journal entry. e) On July 1, 20x0, House of Mouse determined it would not be able to pay off Bond B. In settlement of Bond B, House of Mouse signed over land with a carrying value of $75,000 and a fair value of $80,000