The following events occurred during the first half of the year. Book the entries necessary for the corresponding transactions that have occurred.

January $22$: Issued $$75,000$ of $6\%$ term bonds due on January $1,2025(10$ periods$)$ with interest payable each June $30$ and December $31.$ Investors require an effective interest rate of $8\%.$ Record the entries for issuance of the bond.

February $28$: A new long$-$term lease is entered into for extra storage space for the new product line of ink cartridges. The net present value of the future lease payments is $$120,400.$ The lease is for two years at $$5,000$ per month beginning March $1.$

March $6$: A long$-$term note for $$60,000$ was taken out from the bank. The loan is for two years with an interest rate of $6\%$ repayable at maturity.

April $22$: New equipment was purchased to make printers for $$55,000.$ Use straight line depreciation assuming a $4-$year life, with no residual value. Use full year$$s depreciation for the first year.

April $17$: $200$ shares of common stock with a $$1$ par value were sold for $$20$ per share.

May $5$: Paid cash dividends to stockholders of $$22,500.$

June $22$: Purchased $50$ shares of the company$$s stock at $$25$ per share.

June $30$: Book the depreciation for the first half of the year on the printer equipment purchased April $22.$

June $30$: Book the interest for the first half of the year on the loan you took out on March $6.$

June $30$: Book the interest payment and amortization on discount for bond.

June $30$: Paid the rent expense for the first half of the year in cash.

June $30$: Book the service revenue of $$100,000$ for the first half of the year paid in cash.