On july $1,2024$ cullumber corp issued $$3\mathrm{.}84$ miliion of $10$ year,$5\%$ bonds at $$4153948.$ The price resulted in $4\%$ market interest rate of the bonds. The bonds pay semi$-$annually interest on July $1$ and January $1,$ and Cullumber has a Decenber $31$ year end.

Record the accrual of interest and the interest payments for the first three years of the bonds.