?Company C issues $$10$ ?million of five$-$year, $10$ ?per cent, semi$-$annual coupon corporate bonds to the public

$($which pay interest every six months$).$ ?The market also requires a rate of return of $10$ ?per cent. Assume that the

moneys come in and the bonds are allotted on the same day: $30$ ?June $2023.$

?REQUIRED Provide the accounting entries at $30$ ?June $2023,31$ ?December $2023$ ?and $30$ ?June $2028$ ?to record:

$($a$)$ ?the receipt of funds

$($b$)$ ?the first payment of interest

$($c$)$ ?the redemption of the bonds.