Yale Corporation issued $$156,000,8\%($cash interest payable semiannually on June $30$ and December $31)10-$year bonds dated and sold on January $1.$ Yale amortizes any bond discount or premium using the straight$-$line amortization method. If the bonds were sold at $103,$ provide journal entries to be made at each of the following dates.

a$.$ January $1,$ for issuance of bonds.

b$.$ March $31,$ for accrual of interest for quarterly reporting.

c$.$ June $30,$ for the first interest payment. $($No reversing entries made.$)$