SpaceX issues a bond with a stated interest rate of $9\%,$ face value of $$185,000,$ and due in $6$ years. Interest payments are made semi$-$annually. The market rate for this type of bond is $8\%.$ What is the issue price of the bond? $($Round final answer to whole dollars$)$

Use the effective interest rate method

Record the bond issue.

Record the first interest payment on June $30,2021.$

$\backslash$table$[[$Date$,$Account Name,Debit,Credit$],[\frac{1}{1}\frac{?}{21},,,],[,,,],[,,,],[\frac{6}{30}\frac{?}{23},,,],[,,,],[,,,]]$