On January $1,2024,$ for $$18\mathrm{.}2$ million, Marker Company issued $10\%$ bonds, dated January $1,2024,$ with a face amount of $$20\mathrm{.}2$ million. For bonds of similar risk and maturity, the market yield is $12\%.$ Interest is paid semiannually on June $30$ and December $31.$Prepare the journal entry to record interest on June $30,2024,$ using the effective interest method.Prepare the journal entry to record interest on December $31,2024,$ using the effective interest method.$$