Wildhorse Company sold $$3,700,000,7\%,10-$year bonds on January $1,2022.$ The bonds were dated January $1,2022$ and pay interest annually on January $1.$ Wildhorse Company uses the straight$-$line method to amortize bond premium or discount.

$($a$)$

Prepare all the necessary journal entries to record the issuance of the bonds and bond interest expense for $2022,$ assuming that