please show how you calculated each number!

Recording the Refunding of Long-Term Debt Dillon Corp. authorized $100,000 of 6% (cash payable each December 31 ). 10-year bonds on january 1 of Year 1. The bonds are callable at any point after Year 5 at 103. The bonds sold on January 1 of Year 1 at 98 . Straight-line amortization of bond discounts and premiums is used. Due to a drop in interest rates, Dillon decided to call in half of the bonds and issue a new series of bonds at par in the amount of $50,000 ( 5% cash interest annually, five-year term) on january 1 of Year 6 , a. Provide the entry for issuance of the 6% bonds on January 1 of Year 1. b. Provide the entry for issuance of the 5% bonds on January 1 of Year 6 . c. Provide the entry for redemption of one-half of the 6% bonds on January 1 of Year 6