$[1$he following information applies to the questions displayed below.$]$

On January $1,2024,$ Twist$$r Enterprises, a manufacturer of a variety of transportable spin rides, issues $$520,000$ of $7\%$

bonds, due in $15$ years, with interest payable semiannually on June $30$ and December $31$ each year.

If the market interest rate is $6\%,$ the bonds will issue at $$570,961.$ Record the bond issue on January $1,2024,$ and the first two

semiannual interest payments on June $30,2024,$ and December $31,2024.($If no entry is required for a particular transaction$/$event$,$

select $"$No Journal Entry Required" in the first account field. Round your answers to the nearest dollar amount.$)$