Bond Bondy Corp. is authorized to issue $$1,000,000$ of $7\%,$ ten$-$year bonds payable. On April $1,2019$ when the market interest rate is $8\%,$ the company issues $$300,000$ of the bonds at $97,$ and incurred bond issue cost of $$10,000.$ Bond Bondy measures interest expense by the effective$-$interest method. The bonds pay interest semi$-$annually on June $30$th and December $31$st$.$

Required:

$1.$ Prepare an entry on page $2$ of the General Journal on April $1,2019$

$2.$ Prepare an amortization table for the first four semiannual interest periods.

$3.$ Record the first semiannual interest expense on June $30$th