Dobbs Company issues $8\%,$ two$-$year bonds, on December $31,2021,$ with a par value of $$92,000$ and semiannual interest payments.

Semiannual Period$-$End Unamortized Discount Carrying Value

$(0)12/31/2021$ $ $5,840$ $ $86,160$

$(1)6/30/20224,38087,620$

$(2)12/31/20222,92089,080$

$(3)6/30/20231,46090,540$

$(4)12/31/2023092,000$

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 $31,2023.$