Prepare adjusting journal entries as of December $31,2022,$ as follows: Fall issued bonds for cash on December $31$ that have not been recorded yet. The five$-$year bonds have a face value of $$5,000,000$ with a coupon interest rate of $7\mathrm{.}0\%.$ They pay interest semiannually on June $30$ and December $31.$ The market interest rate on December $31$ was $7\mathrm{.}5\%.$