EfficientEfficient Accountants Co$.$ sells $$2,000,000$ of $10-$year, $10\%$ bonds priced to yield $9\mathrm{.}6\%.$

The bonds are dated and issued on January $1$ comma $2023.$January$1,2023.$ Interest is payable on January $1$ and July $1$ each year. EfficientEfficient$\text{'}$s$$ year$-$end date is June $30.$

Required Prepare journal entries to record: a$.$ the issuance of the bonds. b$.$ accrual of interest and related amortization on June $30,2023.$ c$.$ payment of interest on July $1,2023.$ d$.$ payment of interest and related amortization on January $1,2024.($Use a financial calculator for any present value computations and round your final answers to the nearest dollar. Record debits first, then credits. Explanations are not required.$)$