Remarkable Accountants Co$.$ sells $ $5$ comma $000$ comma $000$ of $8$ year, $6\%$ bonds priced to yield $5\mathrm{.}6\%.$ The bonds are dated and issued on January $1$ comma $2023.$ Interest is payable on January $1$ and July $1$ each year. Remarkable $\text{'}$s $$ year end date is June $30.$ prepare an amortization schedule for the bonds through the first two$$ semi$-$annual interest periods. $($Enter the$$ semi$-$annual effective interest rate to two decimal$$ places, X$.$XX$\%.)$Required

Prepare journal entries to$$ record:

a$.$

the issuance of the bonds.

b$.$

accrual of interest and related amortization on June$30,2023$

$.$

c$.$

payment of interest on July$1,2023$

$.$

d$.$

payment of interest and relate d amortization on January$1,2024$

$.$

$($Use a financial calculator for any present value computations and round your final answers to the nearest dollar. Record debits$$ first, then credits. Explanations are not$$ required.$)$