Enviro Company issues $8\%,10-$year bonds with a par value of $$330,000$ and semiannual interest payments. On the issue date, the annual market rate for these bonds is $10\%,$ which implies a selling price of $8712.$ The straight$-$line method is used to allocate interest expense.

$1.$ What are the issuer's cash proceeds from issuance of these bonds?

$2.$ What total amount of bond interest expense will be recognized over the life of these bonds? $($see image for format$)$

$3.$ What is the amount of bond interest expense recorded on the first interest payment date?