a$.$ ABC Company issued a $$100,000$ bond at $103.$

$\backslash$table$[[$DATE$,$Account Titles,Debit,Credit$],[\frac{x}{x},,,],[,,,],[,,,]]$

b$.$ ABC Company issued a $$100,000$ bond at $95.$

$\backslash$table$[[$DATE$,$Account Titles,Debit,Credit$],[\frac{x}{x},,,],[,,,],[,,,]]$

c$.$ On January $1,2020$ ABC Company issues a $$220,000,6\%,4-$year bond that pays semiannual interest of $$5,500$ and receives an initial sale amount of $$200,000.$ Journalize the first payment and the amortization of the related bond discount using the Straight$-$line Method.

$\backslash$table$[[$DATE$,$Account Titles,Debit,Credit$],[,,,],[,,,],[,,,]]$