Answer :
Answer:
Tabular summary is attached with this answer in MS EXCEL file.
Explanation:
The journal Entries for the Transactions are as follow
Dr. Cr.
October 1, 2016 Cash $924,000
Bond Payable $924,000
December 31 , 2016 Interest Expense $16,170
Interest Payable $16,170
Interest Expense = $924,000 x 7% x 3/12 = $16,170