ABC Company issued $$20,000$ of $5-$year bonds, stated rate $10\%,$ effective rate $8\%,$ interest paid semi$-$annually at $108$ on $1/1/00.$ match the correct set of journal entries for

$1.$

$\backslash$table$[[$Cash$,,20,800,],[,$Premi$$m$,,800],[,\backslash$table$[[$Bond$],[$Payable$]],20,000,]]$

The first interest payment

$2.$

$\backslash$table$[[$Cash$,,21,600,],[,$Premium,,$1,600],[,\backslash$table$[[$Bond$],[$Payable$]],,20,000]]$

The issuance of the bonds

$3.$

$\backslash$table$[[\backslash$table$[[$Interest$],[$exp$]],,832,],[$Premium$,,160,],[,$Cash,,$1,000]]$

$\backslash$table$[[$Interest exp,,$864,],[$Premium$,,136,],[,$Cash,,$1,000]]$