Dobbs Company issues $5\%,$ two$-$year bonds, on December $31,2021,$ with a par value of $$100,000$ and semiannual interest payments.

Semiannual Period$-$End Unamortized Discount Carrying Value

$(0)12/31/2021$ $ $6,000$ $ $94,000$

$(1)6/30/20224,50095,500$

$(2)12/31/20223,00097,000$

$(3)6/30/20231,50098,500$

$(4)12/31/20230100,000$

Use the above straight$-$line bond amortization table and prepare journal entries for the following.

$($a$)$ The issuance of bonds on December $31,2021.$

$($b$)$ The first through fourth interest payments on each June $30$ and December $31.$

$($c$)$ Record the maturity of the bonds on December $31,2023.$