O$5$: $(15$ Mark$)$

Oa Sep$\mathrm{.}1,2010$ Bros Company purchased $10000$ of Handle production Ins., $\%12$ bonds face value $100$ $ per bond at cost of $$967000$ and paid $1000$$ as commission to the dealer plus accrued interest at the purchase date in cash, the interest is payable each Jan. $1$ and July $1$ and the bonds mature at Jan.I, $2016.$

At April $2015$ the company sold $90\%$ of bonds at $99$$ per bond plus accrued interest in eash

Required: Prepare the entries in $2010,2011,2015$