Journalize the issuance of the bonds on January$1,2017.$

$2.$

Record the semiannual interest payment and amortization of bond discount on July$1,2017.$

$3.$

Record the interest accrual and discount amortization on December$31,2017.$

$4.$

Calculate the carrying value of the bonds payable on December$31,2019,$ prior to their retirement.

$5.$

Calculate the gain or loss on the retirement of the bonds payable on December$31,2019.$ Indicate where this gain or loss will appear in the financial statements.

Can we do all the requirements please? All $5!$

Thank you!