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Claire Corporation is planning to issue bonds with a face value of $$210,000$ and a coupon rate of $10$ percent. The bonds mature in two years and pay interest quarterly every March $31,$ June $30,$ September $30,$ and December $31.$ All of the bonds were sold on January $1$ of this year. Claire uses the effective$-$interest amortization method and also uses a discount account. Assume an annual market rate of interest of $12$ percent.$($FV of $$1,$ PV of $$1,$ FVA of $$1,$ and PVA of $$1)$

Note: Use appropriate factor$($s$)$ from the tables provided.

Required:

Provide the journal entry to record the issuance of the bonds.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Round your fina answers to nearest whole dollar amount.

Answer is complete but not entirely correct.

$\backslash$table$[[$No$,$Date,General Journal,,Debit,Credit$],[1,$January $01,$Cash,$0,165,582$prop,$],[,$Bond discount,$0,44,417$prop,T$.],[,$Bonds payable,$0,,210,000\frac{O}{?}$