On January $1,2024,$ Twister Enterprises, a manufacturer of a variety of transportable spin rides, issues $$470,000$ of $8\%$ bonds, due in $15$ years, with interest payable semiannually on June $30$ and December $31$ each year. If the market interest rate is $9\%,$ the bonds will issue at $$431,721.$ Record the bond issue on January $1,2024,$ and the first two semiannual interest payments on June $30,2024,$ and December $31,2024.1.$ Record the bond issue. $2.$ Record the first semiannual interest payment. $3.$ Record the second semiannual interest payment.