Interest Payments and Interest Expense for Bonds $($Straight Line$)$

On January $1,$ Perry Manufacturing issued bonds with a total face amount of $$823,000$ and a stated rate of $7\%.$ Interest is payable annually on December $31.$

Required:

Calculate the interest expense for the first year if the bonds were sold at par.

Calculate the interest expense for the first year if the bonds were sold at a premium and the straightline premium amortization is $$8,000.$

$ $$

Calculate the interest expense for the first year if the bonds were sold at a discount and the straightline discount amortization is $$6,000.$

$ $$