The Indigo Company issued $600,$ $$1,000,6\%,10-$year bonds on January $1,2022,$ at $98.$ Interest is payable annually on January $1.$ Indigo uses straight$-$line amortization for bond premium or discount.

Instructions: Prepare the journal entries to record the following events:

$($a$)$ The issuance of the bonds.

$($b$)$ The accrual of the interest and the discount or premium amortization on $12/31/22.$

$($c$)$ The payment of the interest on $1/1/23.$

$($d$)$ The redemption of the bonds at maturity, assuming interest for the last period has been paid and recorded.