On March 1, 2016, Halbur Company, issued $500,000 of 6%, five-year bonds at par. The bonds were dated March 1, 2016, and the first annual interest payment will be on February 28, 2017. The accounting period ends December 31. Assume no adjusting entries have been made during the year.
Required:
Complete the journal entry grid for each of the following dates: 
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