Viking Voyager specializes in the design and production of replica Viking boats. On January $1,2024,$ the company issues $$3,000,000$ of $9\%$ bonds, due in $10$ years, with interest payable semiannually on June $30$ and December $31$ each year.

Required:

$1.$ If the market interest rate is $9\%,$ the bonds will issue at $$3,000,000.$ Record the bond issue on January $1,2024,$ and the first two semiannual interest payments on June $30,2024,$ and December $31,2024$