Dobbs Company issues $8\%,$ two$-$year bonds, on December $31,2021,$ with a par value of $$108,000$ and semiannual interest payments.

Semiannual Period$-$End Unamortized Discount Carrying Value

$(0)12/31/2021$ $ $6,160$ $ $101,840$

$(1)6/30/20224,620103,380$

$(2)12/31/20223,080104,920$

$(3)6/30/20231,540106,460$

$(4)12/31/20230108,000$

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