p$.$ Recorded the payment of semiannual interest on the bonds issued in $($c$)$ and the amortization of the premium for $6$ months. The amortization is determined using the

straight$-$line method. s$.$ The Solstice Corp. bonds have a fair value of $$253,630$ on December $31,20Y5.$ Valuation Allowance for Available$-$for$-$Sale Investments had a balance of zero on January $1,20Y5.$c$.$ Issued $$500,000$ of $10-$year, $5\%$ bonds at $104,$ with interest payable semiannually.