On January $1,$ the first day of the fiscal year, a company issues a $$300,000,4\%,10-$year bond that pays semiannual interest of $$6,000($$$300,000$ x $4\%$ x $(1)/(2)$ year$),$ receiving cash of $$300,000.$Required:Journalize the entries to record $($a$)$ the issuance of the bonds, $($b$)$ the first interest payment on June $30,$ and $($c$)$ the payment of the principal on the maturity date of December $31.$ Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered.