$1$a$)$ What was the issue price on January $1$ of this year?

$1$b$)$ What amount of interest expense should be recorded on June $30$ and December $31$ of this year?

$1$c$)$ What amount of cash is owed to investors on June $30$ and December $31$ of this year?

$1$d$)$ What is the book value of the bonds on December $31$ of this year? December $31$ of next year?