On February $1,2024,$ Strauss$-$Lombardi issued $10\%$ bonds, dated February $1,$ with a face amount of $$810,000.$

The bonds sold for $$745,010$ and mature on January $31,2044(20$ 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:

to $4.$ Prepare the journal entries to record their issuance by Strauss$-$Lombardi on February $1,2024,$ interest on July $31,2024($at the effective rate$),$ adjusting entry to accrue interest on December $31,2024$ and interest on January $31,2025.$

Note: Do not round intermediate calculations and round your final answers to the nearest whole dollar. If no entry is required for a