Wookie Company issues $9\%,$ five$-$year bonds, on January $1$ of this year, with a par value of $$104,000$ and semiannual interest payments.

$$

Semiannual Period$-$End

Unamortized Premium

Carrying Value

$(0)$

January $1,$ issuance

$ $8,191$

$ $112,191$

$(1)$

June $30,$ first payment

$7,372$

$111,372$

$(2)$

December $31,$ second payment

$6,553$

$110,553$

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 $31.$