Journal Entries for Bond Payable

On $\frac{1}{1}\frac{?}{24},$ a company issued a $500,000$ bond payable with a stated rate smaller than the market rate. The bonds pay semiannual interest every $\frac{7}{1}$ and $\frac{12}{31},$ starting with $\frac{7}{1}\frac{?}{24}.$ The company prepared the following first few lines of its amortization schedule.

$2.$ Prepare the journal entry for issuing the bond on $\frac{1}{1}\frac{?}{24}.$

$3.$ Prepare the $\frac{7}{1}\frac{?}{24}$ entry for making the first interest payment.

$4.$ Assume the company's year$-$end is on $\frac{112}{1}\frac{?}{24}($and NOT $12/31/24).$ Prepare the appropriate adjusting entry on $\frac{12}{1}\frac{?}{24}.$

$5.$ Prepare the $\frac{12}{31}\frac{?}{24}$ entry for making the second interest payment.