Need help Journalizing Bonds at different percent levels

1. On July 1 2011, a corporation sold $1,000,000, 12%, 5 years bond at par value. Interest paid semiannually.

(a) Make a journal entry for the issuance of the bond

(b) Make a journal entry for the first interest payment

(c) Make a journal entry to pay off the bond at maturity after 5 years.

2. On April 1 2011, a corporation sold $1,000,000, 12%, 5 years bond at 95. Interest paid semiannually.

(a) Make a journal entry for the issuance of the bond

(b) Make a journal entry for the first interest payment

(c) Make a journal entry to accrue the interest expense on December 31

3. On January 1 2011, a corporation sold $1,000,000, 12%, 5 years bond. The current market rate is 10%. Interest paid semiannually.

(a) Make a journal entry for the issuance of the bond (i.e. what is the bond price?)

(b) Make a journal entry for the first interest payment

(c) Make a journal entry to retire 20% of the bonds at 102 on January 1 2013