Jamieson Inc

Jamieson Inc.issues US$1,000,000 of two-year bonds on January 1,2017,at par that mature on December 31,2018.
The coupon rate on the bonds is 4% payable annually on December 31.Jamieson's year-end is
December 31.It does not accrue interest throughout the year.Exchange rates:
- January 1,2017,C$1.00 = US$0.99
- December 31,2017,C$1.00 = US$0.97
- December 31,2018,C$1.00 = US$1.01
- Average rate 2018,C$1.00 = US$0.98
- Average rate 2018,C$1.00 = US$0.99
Required:
a)Record the journal entry on the date of issuance of the bond
b)Record the journal entry to revalue the obligation at the period end,December 31,2017.
c)Record the journal entry to record the payment of interest,December 31,2017.