On January $1,2020,$ British Software Ltd$.$ issued $$457,000$ of $20-$year, $11\mathrm{.}50\%$ bonds that pay interest semiannually on June $30$ and December $31.$ The bonds were sold to investors at their par value.

a$.$ How much interest will British pay to the holders of these bonds every six months? $($Round the final answer to the nearest whole dollar.$)$

b$.$ Prepare the journal entries that British would make to record: $(1)$ the issuance of the bonds on January $1,2020$; $(2)$ the first interest payment on June $30,2020$; and $(3)$ the second interest payment on December $31,2020.($Do not round intermediate calculations. Round the final answers to the nearest whole dollar.$)$