Stephanie Ram Corporation have a $$880,000$ "bond issue" dated February $1,2016$ due in $10$ years with an annual interest rate of $12\%.$ Interest is payable February $1$ and August $1.$ On April $1,2016,$ the bond was sold for $$826,900$ 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 $1,2016.$

c$)$ 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 $1,2017.$

$($Credit account titles are automatically indented when the amount is entered. Do not indent manually. Do not use dollar signs $($$$)$ when entering amounts. To see comma$-$formatted numbers reflected in your final answers, you must enter your answers with commas. Round answers to $2$ decimal places, et$.5,275\mathrm{.}25.)$