On January $1,$ the first day of the fiscal year, Designer Fabric Inc. issues a $$200,000,9\%,10-$year bond that pays semiannual interest of $$9,000($$$200,000\backslash$times $9\%\backslash$times $(1)/(2)$ year$),$ receiving cash of $$200,000.$

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a$.$ Journalize the entry to record the issuance of the bonds. If an amount box does not require an entry, leave it blank.