On January 1, 20xx, alpha Corporation isuued $800,000 of 10%, 30-year bonds to lenders at par (100). Interest is to be paid semiannually on July 1 and January 1. Journalize the following entries
a. Issued the bonds.
b. Paid semiannual interest payment.
c. Retirement of bonds, assuming interest expense is up-to-date.