On March $1,2024$ RM Wino Inc. issued $2800,10-$year, $3\mathrm{.}6\%$ bonds with a face value of $$1,000.$

The bond pay interest semi$-$annually and were sold for $$2,708,428$ providing investors with an annualized yield $($market rate$)$ of $4\%$

Record the following transactions

a $1-$Mar$-24$ the issuance of the bonds and simultaneous payment of issue costs

b $1-$Sep$-24$ the first semi$-$annual interest payment and amortization of discount or premium as appropriate using the "effective interest method"

c $31-$Dec$-24$ year$-$end interest accrual using the "effective interest method"

d $1-$Mar$-24$ the second semi$-$annual interest payment and amortization of discount or premium as appropriate using the "effective interest method"

e $1-$Sep$-26$ Wino retires $560$ bonds @ $$1,036$