On January $1,2023$ a copany issued $5-$year $7\%$ bonds with a par value of $400,000.$ The market rate when the bonds were issued was $6\mathrm{.}5\%.$ The bonds pay interest semiannually, and the company received $408,422$ for the bond.

A$.$ Journalize the issuance of the bond

B$.$ Using the straight$-$line method, journalize the amount of recorded interest expense for the first semiannual interest period on June $30,2023$

C$.$ Using the straight$-$line method, journalize the amount of recorded interest expense for the last semiannual interest period on December $31,2027$

D$.$ Journalize the redemtion of the bond on its maturity date