$(11$ points$).$ On January $1,2023,$ Acme Company issued $$10,000,000,4\%,$ ten$-$year bonds when the market rate of interest at the time of issuance was $6\%.$ Bond interest is payable semi$-$annually on June $30$ and December $31$ of each year. Acme uses the effective interest method of amortization.

a$.$ Prepare the journal entry to record the issuance of the bonds on January $1,2023.$

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b$.$ Prepare the journal entry to record the first interest payment and interest expense on June $30,2023.$

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c$.$ Prepare the journal entry to record the first interest payment and interest expense on December $31,2023.$

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d$.$ Assume new management takes over on January $1,{2024}_{?}$ and, because of low interest rates, they decide to enter the market and retire the existing bonds at a price of $$8\mathrm{.}3$ million. Prepare the journal entry to record the retirement of the bonds on January $1,2024.$

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