On $1$ July $20$X$8,$ Sun Company purchased $$5,200,000$ of Moon Corp. $8\mathrm{.}1\%$ bonds, classified as an AC investment.

The bonds pay semi$-$annual interest each $30$ June and $31$ December.

The market interest rate was $8\%$ on the date of purchase. The bonds mature five$-$years later, on $30$ June $20$X$13.$

$($PV of $$1,$ PVA of $$1,$ and PVAD of $$1.)($Use appropriate factor$($s$)$ from the tables provided.$)$

Prepare the entries for the first two interest periods based on your calculations in requirement $2.($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Round your answers to the nearest whole dollar amount.$)$

$1)$Record journal entry to the first period revenue.

$2)$Record the second period revenue.

$3-$a$.$ How much interest revenue would be reported for the year ended $31$ December $20$X$9?($Round your answer to the nearest whole dollar amount.$)$

$3-$b$.$ What would the balance of the investment account for the year ended $31$ December $20$X$9?($Round your answer to the nearest whole dollar amount.$)$