On March $1$ of Year $1,$ Sandollar Inc. issued $$66,000$ of bonds at $105,$ paying $8\%$ cash interest semiannually on June $30$ and December $31.$ The bonds are dated January $1$ of Year $1$ and are scheduled to mature at December $31$ of Year $4.$ On September $1$ of Year $1,$ $$22,000$ of the bonds were retired when the bonds were selling at $89.$ Assume the straight$-$line interest method is used to amortize bond discounts and premiums.

Provide the entry for the bond issuance on March $1$ of Year $1.$ Provide the entry for the interest payment on June $30$ of Year $1.$ Provide the entry to recognize interest expense for the portion of the bond issue retired on September $1$ of Year $1.$ Provide the entry to record the bond retirement on September $1$ of Year $1.$