Paulson Company issues $6\%,$ four$-$year bonds, on January $1$ of this year, with a par value of $$200,000$ and semiannual interest payments.

Semiannual Period$-$End Unamortized Discount Carrying Value

$(0)$ January $1,$ issuance $ $13,466$ $ $186,534$

$(1)$ June $30,$ first payment $11,782188,218$

$(2)$ December $31,$ second payment $10,098189,902$

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 $31.$