Brussels Enterprises issues bonds at par dated January 1, 2021, that have a $3,300,000 par value, mature in four years, and pay 10% interest semiannually on June 30 and December 31.
- Record the entry for the issuance of bonds for cash on January 1.
- Record the entry for the first semiannual interest payment and the second semiannual interest payment.
- Record the entry for the maturity of the bonds on December 31, 2024 (assume semiannual interest is already recorded).


