According to the Long-Term Debt Note in Its Annual Report

According to the long-term debt note in its annual report, the Modern Journal Company, publisher of the West End Times, Technotes, and other publications, engaged in the following long-term debt transactions in 2009:
1. On April 1, 2009 7, the company issued $50,000,000 of ten-year, 8 1/4 percent notes with semi-annual interest payments on April 1 and October 1 at face value.
2. On October 15, 2009, the company redeemed, prior to maturity dates, all of its outstanding 10 percent notes that had been issued in connection with the acquisition of E-Reporter Newspapers, Inc. The redemption price was $32,500,000 plus accrued interest. The carrying value of the notes on October 15 was $32,500,000 less an unamortized discount of $3,611,500. The semi-annual interest dates were June 15 and December 15.
3. On December 8, 2009, the company issued $50,000,000 of 8 percent notes due on December 15, ten years later, with semi-annual interest payments on June 15 and December 15. The notes were issued at face value plus accrued interest.
(Note: Long-term notes are accounted for in a manner similar to that for bonds. Round answers to nearest dollar)
a. Prepare entries in journal form to record the three transactions described above.

b. Prepare the entries on the interest payment dates of October 1 and December 15, 2009, and the year-end adjustment on December 31, 2009.

c. What was the total interest expense during 2009 for the three long-term notes issued, assuming that the balance in Unamortized Discount was $3,746,500 at the beginning of the year? Assume the balance of the outstanding notes in transaction 2 above was $32,500,000 at the beginning of the year.