$0-1$A Straight$-$Line: Amortization of bond discount $9$p$2$Hillside issues $$4,000,000$ of $6\%,15-$year bonds dated January $1,2026,$ that pay interest semiannually on June $30$ and December $31.$ The bonds are issued at a price of $$3,456,448.$Required$1.$ Prepare the January $1$ journal entry to record the bonds' issuance$\mathrm{.}2.$ For each semiannual period, compute $($a$)$ the cash payment, $($b$)$ the straight$-$line discount amortization, and $($c$)$ the bond interest expense$\mathrm{.}3.$ Determine the total bond interest expense to be recognized over the bonds' life$\mathrm{.}4.$ Prepare the first two years of a straight$-$line amortization table like$5.$ Prepare the journal entries to record the first two interest payments.