$34.$ December $31$: On January $1,$ Byte received $$214,878\mathrm{.}00$ when they issued a $$200,000\mathrm{.}00,7\%,$ ten$-$year bond. Interest is to be paid semiannually on June $30$ and December $31.$ The market rate was $6\%.$ This entry was never recorded.

$35.$ December $31$: Check # $5367$ was issued on June $30$ for the timely interest payment for the bond. Record the entry using the straight$-$line method. This entry was never recorded.

$36.$ December $31$: Check # $6011$ was issued on December $31$st for the timely interest payment for the bond. Record the entry using the straight$-$line method.