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$[[$D$,$Account Titles,Debit,Credit$],[$A$,,,],[$T$,,,],[$E$,,,],[,,,],[,,,]]$

d$.$ Journalize the last payment and the amortization of the related bond premium from $($c$)$ using the StraightLine Method Part $($d$).$

$\backslash$table$[[$D$,$Account Titles,Debit,Credit$],[$A$,,,],[$T$,,,],[$E$,,,],[,,,],[,,,]]$