Wildhorse Inc. issued $$920,000$ of $10\mathrm{.}40\%,20-$year bonds on January $1,2023,$ at $103.$ Interest is payable semi$-$annually on July $1$ and January $1.$ Wildhorse uses the effective interest method of amortization for any bond premium or discount. Assume an effective yield of $10\mathrm{.}00\%.($With a market rate of $10\mathrm{.}00\%,$ the issue price would be slightly higher. For simplicity, ignore this.$)$

$($a$)$ Prepare the journal entry to record the issuance of the bonds. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List debit entry before credit entry.$)$

$($b$)$ Prepare the journal entry to record the payment of interest and the related amortization on July $1,2023.($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$

$($c$)$ Prepare the journal entry to record the accrual of interest and the related amortization on December $31,2023.($Round answers to $0$ decimal places, e$.$g$.5,275.$ Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$