Ivanhoe Corporation issued $$1\mathrm{.}86$ million of $5-$year, $3\%$ bonds dated January $1,2024,$ at $100.$ Interest is payable semi$-$annually on January $1$ and July $1.$ Ivanhoe has a December $31$ year end.

Prepare the journal entry to record thisale of these bonds on January $1,2024.($List debit entry before credit entry. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts.$)$Prepare the journal entry to record the first interest payment on July $1,2024.($List debit entry before credit entry. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$Prepare the adjusting journal entry on December $31,2024,$ to accrue the interest expense. $($List debit entry before credit entry.

Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$