On February $1,2018,$ Strauss$-$Lombardi issued $10\%$ bonds, dated February $1,$ with a face amount of $$960,000.$ The bonds sold for $$882,975$ and mature on January $31,2038(20$ years$).$ The market yield for bonds of similar risk and maturity was $11\%.$ Interest is paid semiannually on July $31$ and January $31.$ Strauss$-$Lombardi$$s fiscal year ends December $31.$

Required:

$1.$ to $4.$ Prepare the journal entry to record their issuance by Strauss$-$Lombardi on February $1,2018,$ interest on July $31,2018($at the effective rate$),$ adjusting entry to accrue interest on December $31,2018$ and interest on January $31,2019.$