so ive got the entries except for the second part of "a". also, in tbe question, what does the "at 100" mean at the end?

BE15.3 (LO 2) Meera Corporation issued 4,000,8%, 5-year, $1,000 bonds dated January 1, 2020, at 100. Interest is paid each January 1. a. Prepare the journal entry to record the sale of these bonds on January 1, 2020. b. Prepare the adjusting journal entry on December 31, 2020, to record interest expense. c. Prepare the journal entry on January 1, 2021, to record interest paid. CR Assume Interest is paid semiannually for all problems. BE 15-3 1/1/2020 Cash Bond Pay DR 4000000 4000000 7/1/2020 320000 12/31/2020 interest exp Interest Payable 320000 1/1/2021 int pay 320000 Cash 320000 to