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On January $1,2024,$ Twister Enterprises, a manufacturer of a variety of transportable spin rides, issues $$510,000$ of $7\%$ bonds, due in $10$ years, with interest payable semiannually on June $30$ and December $31$ each year.

$3.$ If the market interest rate is $6\%,$ the bonds will issue at $$547,938.$ Record the bond issue on January $1,2024,$ and the first two semiannual interest payments on June $30,2024,$ and December $31,2024.($If no entry is required for a particular transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field. Round your answers to the nearest dollar amount.$)$

$\backslash$table$[[,$No$,$Date,General Journal,Debit,Credit$],[0,1,$January $01,2024,$Cash,$547,938,],[,,$Bonds Payable,,$510,000],[,,$Premium on Bonds Payable,,$37,938],[0,2,$June $30,2024,$Interest Expense,,$],[,,$Premium on Bonds Payable,,$],[,,$Cash,,$17,850],[0,3,\backslash$table$[[$December $31],[2024]],$Interest Expense,,$],[,,$Premium on Bonds Payable,,$],[,,$Cash,,$17,850]]$