Recording Bonds Issued at a Premium$-$Effective Interest effective interest amortization method. If the bonds were sold to yield $7\%,$ provide journal entries to be made at each of the following dates.

a$.$ January $1,$ for issuance of bonds.

b$.$ June $30,$ for the first interest payment.

Note: Round your answer to the nearest whole dollar.

$\backslash$table$[[$Date$,$Account Name,Dr$.,$Cr$.],[$a$.$ Jan. $1,vv,,],[vv,,],[vv,,],[$To record the issuance of bonds.,,$],[$b$.$ June $30,(2),,],[,,],[$v$,,],[$To record the first interest payment.,,$]]$