Nicholas Ram Corporation have a $$1,500,000$ "bond issue" dated March $1,2016$ due in $15$ years with an annual interest rate of $11\%.$ Interest is payable March $1$ and September $1.$ On August $1,2016,$ the bond was sold for $$1,587,500$ plus accrued interest.

Using the straight$-$line method, prepare the general journal entries for each of the following:

a$)$ The issuance of the bond on August $1,2016.$

b$)$ Payment of the semi$-$annual interest and the amortization of the premium on September $1,2016.$

c$)$ Accrual of the interest and the amortization of the premium on December $31,2016.$

d$)$ Payment of the semi$-$annual interest and the amortization of the premium on March $1,2017.$