The City of Oriole issued $300$ bonds at their face value of $$2,000$ 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 $6\%.$ Oriole 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.$)$

$($b$)$ Prepare the journal entry for the July $1$ interest payment. $($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 debit entry before credit entry.$)$

$($c$)$ Prepare journal entry for December $31$ adjusting entry. $($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 debit entry before credit entry.$)$