On January $1,2024,$ a company issues $$790,000$ of $10\%$ bonds, due in twelve years, with interest payable semiannually on June $30$ and December $31$ each year. Assuming the market interest rate on the issue date is $11\%,$ the bonds will issue at $$738,051.$

Required:

$1.$ Fill in the blanks in the amortization schedule below:

$2.$ Record the bond issue on January $1,2024,$ and the first two semiannual interest payments on June $30,2024,$ and December $31,2024.$