Marigold Cleaners issued $600,000$ of $10\%,20-$year bonds on January $1,2022,$ at $109\mathrm{.}201$ to yield $9\%.$ Interest is payable semiannually on July $1$ and January $1.$

Prepare the journal entries to record the following. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to $0$ decimal places, e$.$g$.5,275.$ If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

$($a$)$ The issuance of the bonds.

$($b$)$ The payment of interest and the related amortization on July $1,2022.$

$($c$)$ The accrual of interest and the related amortization on December $31,2022.$

No$.$

Date

Account Titles and Explanation

Debit

$($a$)$

$($b$)$

$($c$)$