Straight$-$Line Amortization

$$100,000$ Face Value, $8\%$ coupon, four$-$year bond issued December $31,2021$ for a price of $93\mathrm{.}537.$ Market rate

interest at the time is $10\%.$ Interest is paid semiannually $\frac{6}{30}$ and $\frac{12}{31}.$

Journalize the first interest payment on $6/30/2022.$

Journalize the second interest payment on $12/31/2022.$