On January $1,2023,$ Paxton, Inc. issued $$900,000,8\%$ bonds due in $10$ years with interest payable semiannually on June $30$ and December $31.$ At that time, the market interest rate for bonds of similar risk and maturity was $9\%.$ The issue price of the bonds was $$841,464.$

Required:

a$.$ Record the issuance of the bonds for $$841,464$ on January $1,2023.$

b$.$ Prepare an amortization table through December $31,2023.$

c$.$ Using the amortization table, record the interest payments on June $30,2023,$and December $31,2023.$