$34.$ December $31$: On January $1,$ Byte received $$182,646\mathrm{.}30$ when they issued a $$170,000\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.