Q$6$: On Sep$\mathrm{.}1,2014$ Bros Company purchased $10000$ of Handle production Ins.. $\%12$ bonds face yalue $100$$ per bond at cost of $$1021800$ 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. $1.2022.$

AL April $2021$ the company sold $80\%$ of bonds at $99$$ per bond plus acerued interest in cash Required:

Prepare the entries in $2014,2015$ and $2021.$