Synergy Corporation is authorized to issue $$970,000$ of $5\%$ bonds. Interest on the bonds is payable semiannually; the bonds are dated January $1,2019,$ and are due December $31,2023.$

Required:

Prepare the journal entries to record the following:

a$.$ January $1,2019$ Sold the bonds at par

b$.$ June $30,2019$ First interest payment

c$.$ December $31,2019$ Second interest payment