On January $1,$ the first day of its fiscal year, Chin Company issued $$21,300,000$ of five$-$year, $4\%$ bonds to finance its operations of producing and selling home improvement products. Interest is payable semiandually. The bonds were issued at a market $($effective$)$ interest rate of $5\%,$ resulting in Chin Company receiving cash of $$20,367,938.$

Required:

A$.$ Journalize the entries to record the following $($refer to the Chart of Accounts for exact wording of account titles$)$:

Issuance of the bonds.

First semiannual interest payment. The bond discount amortization, using the straight$-$line method, is combined with the semiannual interest payment. $($Round your answer to the nearest dollar.$)$

Second semiannual interest payment. The bond discount amortization, using the straight$-$line method, is combined with the semiannual interest payment. $($Round your answer to the nearest dollar.$)$