on january $1,2024$ splash city issues $$340000$ of $9\%$ bonds due in $20$ years, with interest payable semiannually on june $30$ and december $31$ each year. assuming the market interest rate on the issue date is $8\%,$ the bonds will issue at $$373648.$ record the bond the bond issue on januar$1,2024$ and the first two semianual interest payments on june $30,2024$ and december $31,2024.$