Bob's Hamburgers issued $4\%,10-$year bonds payable at $70$ on December $31,$

At December $31,2026,$ Bob reported the bonds payable as follows:

$($Click the icon to view the bonds payable.$)$

Bob's pays semiannual interest each June $30$ and December $31.$

$($Assume bonds payable are amortized using the straight$-$line

amortization method.$)$

Requirement $1.$ Answer the following questions about Bob's bonds payable:

a$.$ What is the maturity value of the bonds?

b$.$ What is the carrying amount of the bonds at December $31,2026?$

c$.$ What is the semiannual cash interest payment on the bonds?

d$.$ How much interest expense should the company record each year?

Requirement $2.$ Record the June $30,2026,$ semiannual interest payment and amortization of discount. $($Record debits first, then credits. Select the explanation on

the last line of the journal entry table.$)$