Pharoah Company issued $$465,000,7\%,30-$year bonds on January $1,2022,$ at $104.$ Interest is payable annually on January $1.$ Pharoah

uses straight$-$line amortization for bond premium or discount.

Prepare the journal entries to record the following events. $($Credit account titles are automatically indented when amount is entered. Do not

indent manually.$)$

$($a$)$ The issuance of the bonds.

$($b$)$ The accrual of interest and the premium amortization on December $31,2022.$

$($c$)$ The payment of interest on January $1,2023.$

$($d$)$ The redemption of the bonds at maturity, assuming interest for the last interest period has been paid and recorded.