On January $1,2023,$ Ultra Vision Corp. issued $$1,380\mathrm{.}000$ of $20-$year $8\mathrm{.}0\%$ 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 $102$