Straight$-$Line: Recording bond issuance and discount amortization

P$2$

Dobbs Company issues $5\%,$ two$-$year bonds, on December $31,2021,$ with a par value of $$200,000$ and semiannual interest payments. Use the following bond amortization table and prepare journal entries to record $(a)$ the issuance of bonds on December $31,2021$; $($b$)$ the first through fourth interest payments on each June $30$ and December $31$ ; and $($c$)$ the maturity of the bonds on December $31,2023.$

$\backslash$table$[[$Semlannual Perlod$-$End,Unamorthed Discount,Carrying Value$],[(0)\frac{12}{31}\frac{?}{2021\text{d}\text{o}\text{t}\text{s}\text{d}\text{o}\text{t}\text{s}},$$$12,000,$$$188,000$