On January $1,$ a company issues $6\%,$ four$-$year bonds with a par value of $$95,000$ and semiannual interest payments. Following are the first few rows of the straight$-$line amortization table

$\backslash$table$[[,$Seniannual Period$-$End,$\backslash$table$[[$Unamortized$],[$Discount$]],\backslash$table$[[$Carrying$],[$Value$]]],[($e$),$January $1,$ issuance,$$6,633,588,367],[(1),$June $3$B$,$ first payment,$5,894,89,196],[(,$Decenber $31,$ second payment,$4,975,90,025]]$

Prepare joumal entries for the following transactions.

$\backslash$table$[[$Janvary $1,$Eland iss$],[\backslash$table$[[$June $30],[$Decrember $31]],$First interest payment.$]]$