TRANSACTION $2$: On $1$ July $2023,$ Investor Trade $($Pty$)$ Ltd issued $15010\%$ debentures with a principalvalue of R$5000$ each. Transaction costs amounting to R$1800$ were incurred. The in$-$terest is payable bi$-$annually in arrears, starting $31$ December $2023.$ The debenturesare redeemable on $30$ June $2028$ at a premium of R$20$ per debenture.

Prepare all the general journal entries relating to Transaction $2$ in the records of Investor Trade $($Pty$)$ Ltd for the two periods. July to December $2023$ and January to June $2024.$ Dates and narrations are not required.