On January $1,2024,$ Twister Enterprises, a manufacturer of a variety of transportable spin rides, issues $$470,000$ of $8\%$ bonds, due in $15$ years, with interest payable semiannually on June $30$ and December $31$ each year. If the market interest rate is $7\%,$ the bonds will issue at $$513,221.$ Record the bond issue on January $1,2024,$ and the first two semiannual interest payments on June $30,2024,$ and December $31,2024.$ Record the bond issue.