Reffue Company issued $400,000 of 9%, 10-year bonds on January 1, 2012, at face value

Reffue Company issued $400,000 of 9%, 10-year bonds on January 1, 2012, at face value. Interest is payable semiannually on July 1 and January 1.

Prepare the journal entries to record the following events. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

(a) The issuance of the bonds.
(b) The payment of interest on July 1, assuming no previous accrual of interest.
(c) The accrual of interest on December 31.
(d) The redemption of bonds at maturity, assuming interest for the last interest period has been paid and recorded.  

(a)January 1, 2012
Cash Debit 400,000
Bonds Payable Credit 400,000

(b) July 1, 2012
Interest Expense Debit 18,000
Cash Credit 18,000

(c) December 31, 2012
Interest Expense Debit 18,000
Interest Payable Credit 18,000

(d)January 1, 2022
Bonds Payable Debit 400,000
Cash credit 400,000