retired $$60,000$ of the bonds on October $1,$ when the bonds were selling at $89$ plus accrued interest. Assume the straight$-$line interest method is used to amortize the bond discount.

Required

a$.$ Record the entry for the bond issuance on January $1.$

b$.$ Record the entry for the interest payment on June $30.$

c$.$ Provide the entry to recognize interest expense for the portion of the bond issue retired on October $1.$

d$.$ Provide the entry to record the bond retirement on October $1.$

Note: Round your answers to the nearest whole dollar.

$\backslash$table$[[$Date$,$Account,,Dr$.,$Cr$.,],[$a$.$ Jan. $1,$Cash,v$,570,000,,$