Paulson Company issues $9\%,$ four$-$year bonds, on January $1$ of this year, with a par value of $$99,000$ and semiannual interest payments.

Semiannual Period$-$End Unamortized Discount Carrying Value

$(0)$ January $1,$ issuance $ $6,713$ $ $92,287$

$(1)$ June $30,$ first payment $5,87493,126$

$(2)$ December $31,$ second payment $5,03593,965$

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 $31.$