On Jan. $1,2023,$ Sams, Inc. issued $$600,000$ of $10\%$ bonds, due in $5$ years. The bonds pay interest semi$-$annually on July $1$ and January $1.$ The bonds effective yield $12\%.$ Sam's uses the effective$-$interest method $($see PV Tables next page$).$ Prepare Sam$$s journal entries for a thru c$.$

A$.$ The January $1$ issuance

B$.$ The July $1$ interest payment

C$.$ The December $31$ adjusting journal entry

D$.$ Prepare a full Bond Amortization Schedule