The City of Crane issued $300$ bonds at their face value of $$4,000$ each plus accrued interest on June $1,2023.$ The term of the bonds was January $1,2023,$ to January $1,2029,$ with interest payable semi$-$annually each January $1$ and July $1$ at $9\%.$ Crane uses the effective interest method.

$($a$)$

Prepare the journal entry for the date of issuance. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$