Paulson Company issues $10\%,$ four$-$year bonds, on January $1$ of this year, with a par value of $$98,000$ and semiannual interest payments.

$\backslash$table$[[$Semiannuat Period$-$End,Unamortized Discount,Carrying Value$],[(6)$ January $1,$ issuance,$$6,693,$$$91,307,,,],[(1)$ June $30,$ first payment,$5,856,92,144,,,],[(2)$ December $31,$ second payment,$5,019,92,981,,,]]$

Use the above straight$-$line bond amortization table and prepare journal entries for the following.

$($a$)$ The issuance of bonds on January $1.$

$($b$)$ The first interest payment on June $30.$

$($c$)$ The second interest payment on December $31.$

$\backslash$table$[[$Record the issuance of the bonds on January $1.,$Debit$],[$Record the first interest payment on June $30.,],[$Record the second interest payment on December $31.,]]$