Paulson Company issues $10\%,$ four$-$year bonds, on January $1$ of this year, with a par value of $$102,000$ and semiannual interest payments. Semiannual Period $-$End $()$ January $1,$ issuance $(1)$ June $30,$ first payment $(2)$ December $31,$ second payment Unamortized Discount $6,7735,9265,079$ Carrying Value $95,22796,07496,921$ 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 $31.$