$5$ Sundland Company issued $$586,500$ of $8\%,10-$year bonds on January $1,2022,$ at face valuc. Interest is payable annually on January $1,2023.$

a Prepare the journal entry to record the issuance of the bonds.

b Prepare the journal entry to record the accrual of interest on December $31,2022.$

c Prepare the journal entry to record the payment of interest on January $1,2023.$

d Prepare the journal entry to record the redemption of bonds at maturity, assuming interest for the last interest period has been paid and recorded.

$6$ Blossom Company issued bonds with a face amount of $$1,550,000$ in $2015.$ As of January $1,2020,$ the balance in Discount on Bonds Payable is $$4,000.$ At that time, Blossom redeemed the bonds at $101.$

Assuming that no interest is payable, make the entry to record the redemption.