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On January $1,$ when the market interest rate was $9$ percent, Seton Corporation completed a $$200,000,8$ percent bond issue for $$187,163.$ The bonds pay interest each December $31$ and mature in $10$ years. Assume Seton Corporation uses the effective$-$interest method to amortize the bond discount.

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$1.$ & $2.$ Prepare the required journal entries to record the bond issuance and the first interest payment on December $31.($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field. Round your answers to the nearest whole dollar.$)$