Brussels Enterprises issues bonds at par dated January $1,2021,$ that have a $$2,300,000$ par value, mature in four years, and pay $9\%$ interest semiannually on June $30$ and December $31.$

Record the entry for the issuance of bonds for cash on January $1.$

Record the entry for the first semiannual interest payment and the second semiannual interest payment.

Record the entry for the maturity of the bonds on December $31,2024($assume semiannual interest is already recorded$).$

$(1)$ Record the issuance of bonds for cash on January $1.$

$(2)$ Record the cash paid for the first semiannual interest payment on June $30.$

$3$ Record the cash paid for the second semiannual interest payment on December $31.$

$4$ Record the payment of the bonds at maturity. Assume semiannual interest is already recorded.