The Colson Company issued 300,000 of 10% bonds on January 1, 2019. The bonds are due January

Question:

The Colson Company issued €300,000 of 10% bonds on January 1, 2019. The bonds are due January 1, 2024, with interest payable each July 1 and January 1. The bonds are issued at face value. Prepare Colson's journal entries for
(a) The January issuance,
(b) The July 1 interest payment,
(c) The December 31 adjusting entry.