On April $1,$ Year $6,$ Quicke Mart issued $$1,200,000,11\%$ bonds at par plus accrued interest dated January $1,$ Year $6.$ Interest is payable semiannually on January $1$ and July $1.$ The bonds mature on January $1,$ Year $13.$

Required:

Prepare journal entries to record the following transactions related to long$-$term bonds of Quicke Mart:

$1.$ The issuance of the bonds.

$2.$ The first interest payments.