$($a$)$

Prepare the journal entries to record the following transactions: $($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 debit entries before credit entry. Record journal entries in the order presented in the problem.$)$

The issuance of the bonds on June $30,2023$

The payment of interest and the amortization of the premium on December $31,2023$

The payment of interest and the amortization of the premium on June $30,2024$

The payment of interest and the amortization of the premium on December $31,2024$