The Following Transactions Were Incurred by Roundtop Corporation

The following transactions were incurred by Roundtop Corporation. In all cases, bond interest is paid semiannually from issue date and any discounts or premiums are amortized on a straight-line basis.
April 1 Sold $100,000 worth of 5-year, 5% bonds at 100.
June 1 Sold $200,000 worth of 10-year, 8% bonds at 101.
August 1 Sold $150,000 worth of 8-year, 4% bonds at 99.
Required:
a. Prepare the journal entries to record these bond issuances.
b. Prepare the journal entries to record all necessary interest payments and December 31 year-end adjusting entries. (Round all amounts to the nearest dollar.)
c. Prepare the journal entries for the first semi-annual interest payments for each bond in 2011.