On March $1,2024$ Western Pacific Company $($WPC$)$ issued bonds with a $$50,000$ face value, a stated rate of $9\%,$ and a current market rate of $10\%.$ Interest will be paid every six month starting on August $31,2024.$ WPC$\text{'}$s fiscal year end is December $31$st of each year. Using the amortization table below please create the journal entries for $($a$.)$ the initial sale of the bonds on March $1,2024,($b$.)$ the first interest payment made on August $31,2024,($c$.)$ the adjusting entry that will be required on December $31,2024,$ and $($d$.)$ the second interest payment made on February $28,2025.$

$\backslash$table$[[$Date$,\backslash$table$[[$Cash$],[$Interest$]],\backslash$table$[[$Effective$],[$Interest$]],$Discount Reduction,$\backslash$table$[[$Discount$],[$Balance$]],\backslash$table$[[$Amortized$],[$Cost$]]],[\frac{3}{1}\frac{?}{2024},,,,1,930,48,070],[\frac{8}{31}\frac{?}{2024},2,250,2,403,153,1,777,48,223],[\frac{2}{28}\frac{?}{2025},2,250,2,411,161,1,616,48,384],[\frac{8}{31}\frac{?}{2025},2,250,2,419,169,1,447,48,553]]$