$(10$ points$)$ Mazeltov Corporation issued $$100,0003-$year, $8\%$ stated rate bonds on January $1,2004.$The bonds pay interest semi$-$annually and were sold when the market rate was $10\%.$

a$.$ Calculate the issue price of the bonds.

b$.$ Prepare an amortization schedule for the bonds $($use the table below$)$:

c$.$ Record the interest expense entry for the $6/30/05$ interest payment: