On April $1,2024$ Western Pacific Company $($WPC$)$ issued bonds with a $$100,000$ face value, a stated rate of $10\%,$ and a current market rate of $7\%.$ Interest will be paid every six month starting on September $30,2024.$ WPC$\text{'}$s fiscal year end is December $31$st of each year. Using the amortization table below please create the journal entries for $($a$.)$ the initial sale of the bonds on April $1,2024,($b$.)$ the first interest payment made on September $30,2024,($c$.)$ the adjusting entry that will be required on December $31,2024,$ and $($d$.)$ the second interest payment made on March $31,2025.$

$\backslash$table$[[$Date

$\backslash$table$[[$Cash$],[$Interest$]],\backslash$table$[[$Effective$],[$Interest$]],$Premium Reduction,$\backslash$table$[[$Premium Amortized$],[$Balance$],[$Cost$]],,],[\frac{4}{1}\frac{?}{2024},,,12,475,112,475,],[\frac{9}{30}\frac{?}{2024},5,000,3,937,1,063,11,412,111,412],[\frac{3}{31}\frac{?}{2025},5,000,3,900,1,100,10,312,110,312],[\frac{9}{30}\frac{?}{2025},5,000,3,861,1,139,,]]$