On January $1,2023,$ Ultra Vision Corp. issued $$1,320,000$ of $20-$year $9\mathrm{.}5\%$ bonds that pay interest semiannually on June $30$ and December $31.$ Assume the bonds were sold at $(1)98$; and $(2)102.$ Journalize the issuance of the bonds at $98$ and $102.($Do not round intermediate calculations. Round the final answers to the nearest whole dollar.$)$