Wookie Company issues $7\%,$ five$-$year bonds, on January $1$ of this year, with a par value of $$99,000$ and semiannual interest payments.

Semiannual Period$-$End

$(0)$ January $1,$ issuance

$(1)$ June $30,$ first payment

$(2)$ December $31,$ second payment

$(2)$ December $31,$ second payment

Use the above straight$-$line bond amortization table and prepare journal entries for the following.

$($a$)$ The issuance of bonds on January $1.$

$($b$)$ The first interest payment on June $30.$

$($c$)$ The second interest payment on December $31.$

Journal entry worksheet

Record the issuance of the bonds on January $1.$

Note: Enter debits before credits.