Give me an example of On July $1,2025,$ Supidu Power Services issued $$76,000$ of $10\%$ bonds that mature in ten years. They were issued at $88.$ The bonds pay semiannual interest payments on June $30$ and December $31$ of

each year using straight$-$line amortiation method. Prepare the journal entries for the issuance of the bonds on July $1,2025,$ and for the first interest payment on December $31,2025.($Record debits first,

then credits. Exclude explanations from journal entries.$)$

Journalize the issuance of the bonds on July $1.$

Journalize the semiannual interest payment and amortization of the bond discount on December $31.$