Vaughn Cleaners issued $1,000,000$ of $8\%,20-$year bonds on January $1,2022,$ at $110\mathrm{.}677$ to yield $7\%.$ Interest is payable semiannually on July $1$ and January $1.$

Prepare the journal entries to record the following. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to $0$ decimal places, e$.$g$.5,275.$ If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

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

$($b$)$ The payment of interest and the related amortization on July $1,2022.$

$($c$)$ The accrual of interest and the related amortization on December $31,2022.$

No$.$ Date Account Titles and Explanation Debit

$($a$)C_i$

$($b$)$

$($c$)$

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