Answer:
1) January 1, 2020
Dr Cash 200,000
     Cr bonds payable 200,000
July 1, first coupon payment
Dr Interest expense 4,500 
     Cr Cash 4,500
December 31, fourth coupon payment
Dr Interest expense 4,500
     Cr Interest payable 4,500
2) June 1, 2020
Dr Cash 104,000
      Cr Bonds payable 100,000
      Cr Bond interest payable 4,000
July 1, first coupon payment
Dr Interest expense 2,00
     Cr Cash 2,000
December 31, accrued interest expense
Dr Interest expense 6,000
     Cr Interest payable 6,000