effective interest amortization method and bond issuance costs are $$2,400.$ If the bonds were sold to yield $9\%,$ provide journal entries to be made at each of the following dates.

a$.$ January $1,$ for issuance of bonds.

b$.$ June $30,$ for the first interest payment.

Note: Round your answers to the nearest whole dollar.

$\backslash$table$[[$Date$,$Account Name,,Dr$.,$Cr$.],[$a$.$ Jan. $1,$Cash,$v,87,356,],[$Discount and Debt Issuance Costs,$v,8,644,],[$Bonds Payable,$v,0,96,000],[$To record bond issuance.,$[-,,],[$b$.$ June $30,$Interest Expense,$v,,0],[$Cash$,,0,3,840],[$Discount and Debt Issuance Costs,$v,0,480],[$To record interest payment.,,,$]]$