On January $1,2020,$ Marafuku Company issued $$90,000$ of $13-$year, $9\%$ bonds payable.

Marafuku Company pays interest each January $1$ and July $1$ and amortized discounts or premium by the straight$-$line amortization method.

The company can issue its bonds payable under various conditions.

Journalize the issuance of the bond payable at face value.

Journalize the payment of semiannual interest when the bonds are issued at face value.

Journalize Marafuku Company issuance of the bonds assuming the bonds were issued at $97.$

Journalize the payment of semiannual interest when the bonds are issued at $97.$

Journalize Marafuku Company issuance of the bonds assuming the bonds were issued at $105.$

Journalize the payment of semiannual interest when the bonds are issued at $105.$

Journalize the issuance of the bond on June $30$th and the first interest payment of December $31$st$.$