Need help with both of these transactions:

Christian Wolff, Byte's CPA, indicated that the previous bookkeeper was not very good. The CPA prepared a bank reconciliation and discovered that the bookkeeper neglected to record the bond issued on January $1$ of this year and neglected the recording of the interest

payment on June $30.$ Since Byte does not make entries into "closed" periods, record the entries as of December $31.$

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$34.$ December $31$: On January $1,$ Byte received $$182,646\mathrm{.}30$ when they issued a $$170,000\mathrm{.}00,7\%,$ ten$-$year bond. Interest is to be paid semiannually on June $30$ and December $31.$ The market rate was $6\%.$ This entry was never recorded.

$35.$ December $31$: Check # $5367$ was issued on June $30$ for the timely interest payment for the bond. Record the entry using the effective$-$interest method. This entry was never recorded.