Stephanie Ram Corporation have a $$1,120,000$ "bond issue" dated February $1,2016$ due in $10$ years with an annual interest rate

of $9\%.$ Interest is payable February $1$ and August $1.$ On April $1,2016,$ the bond was sold for $$1,078,700$ plus accrued interest.

Using the straight$-$line method, prepare the general journal entries for each of the following:

a$)$ The issuance of the bond on April $1,2016.$

b$)$ Payment of the semi$-$annual interest and the amortization of the discount on August $1,2016.$

Accrual of the interest and the amortization of the discount on December $31,2016.$

d$)$ Payment of the semi$-$annual interest and the amortization of the discount on February $1,2017.$