$1.$ Santos SA issues $$300,000$ in bonds dated January $1,2022,$ due in five years with $9$ percent interest payable annually on January $1.$ At the time of issue, the market rate for such bonds is $9$percent.a$)$ Illustrate the bond in line as principal invested and interest rate.b$)$ Check the value of bound is it sold at par value.c$)$ Register accounting transactions on journal entries.