On January $31,20$XX$,$ Tnumph Sports Cars issued $8-$year, $10\%$ bonds with a face value of $$140,000.$ The bonds were issued at $90,$ and pay interest on January $31$ and July $31.$ Trumph amortizes bond the straight$-$line method

Requirement

Record a issuance of the bonds on January $31,b,$ the semi$-$annual interest payment and discount amortization on July $31,$ and $c,$ the interest accrual and discount amortization on December $31$

a$.$ Record the issuance of the bonds on January $31($Record debilts first, then credits. Exclude explanations from journal entries. Do not round intermediary caiculations. Only round the amounty input in the input fieid to the nearest dollar.$)$

b$.$ Record the semi$-$annual interest payment and discount amorization on Juty $31($Record debits first, then credits. Exclude explanations from journal entries. Do not round intermediary calculations. Only round the amount you input in the input fleld to the nearest dollat,$)$