The December 31, 2020 balance sheet of the Maine Lobster Company included the following items: 5% bonds payable due December 31, 2028 $3,000,000
Unamortized discount on bonds payable 144,000

The bonds were originally issued on December 31, 2018 at 94, with interest payable on June 30 and December 31. Amortization of bond discount is also recorded at the time interest is paid. On April 1, 2021, Maine Lobster Company redeemed $600,000 of these bonds at 103. The accrued interest on the bonds redeemed was also paid.

Required:
a. Prepare the April 1, 2021 journal entries.
b. Prepare the June 30, 2021 journal entries.