Concord Inc. a private company following ASPE issued $$200,000,5-$year bond on January $1,2024$ paying $4\%$ interest on a semi$-$annual basis every January $1$ and July $1.$

Assume the company uses the straight$-$line amortization method, a market interest rate of $5\%$ and has a year$-$end of December $31,2024.($Round answer to $0$ decimal places, e$.$g$.5,275.$ Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.$)$

a$.$ Record the issuance of the bond.

b$.$ Record the July $1$ interest payment.

c$.$ Record any year end adjusting journal entries.

Date

Account Titles and Explanation

Cash

Bonds Payable

$$

Bonds Payable

$$

Bonds Payable

Debit

$$

$$

$q,$

$q,$

$q,$

$q,$

Credit

$$

$q,$

$q,$

$q,$

$q,$

$q,$

$q,$

$q,$