Tyson Corporation sold $$4,000,000,8\%,10-$year bonds on January $1,2017.$ The bonds were dated January $1,2017,$ and pay interest annually on January $1.$ Tyson Corporation uses the straight$-$line method to amortize bond premium or discount. Instructions $($a$)$ Prepare the necessary journal entries to record the issuance of the bonds assuming that the bonds sold at $103.($b$)$ Prepare the journal entries for interest and the amortization of the premium in $2016$ and $2017.$