Doyle Company issued $$440,000$ of $10-$year, $6$ percent bonds on January $1,$ Year $2.$ The bonds were issued at face value. Interest is payable in cash on December $31$ of each year. Doyle immediately invested the proceeds from the bond issue in land. The land was leased for an annual $$59,500$ of cash revenue, which was collected on December $31$ of each year, beginning December $31,$ Year $2.$

Required

a$.$ Organize the transaction data in accounts under the accounting equation for Year $2$ and Year $3.$