Dobbs Company issues $5\%,$ two$-$year bonds, on December $31,2021,$ with a par value of $$110,000$ and semiannual interest payments.

Semiannual Period$-$End Unamortized Discount Carrying Value

$(0)12/31/2021$ $ $6,200$ $ $103,800$

$(1)6/30/20224,650105,350$

$(2)12/31/20223,100106,900$

$(3)6/30/20231,550108,450$

$(4)12/31/20230110,000$

Use the above straight$-$line bond amortization table and prepare journal entries for the following.

$($a$)$ The issuance of bonds on December $31,2021.$

$($b$)$ The first through fourth interest payments on each June $30$ and December $31.$

$($c$)$ Record the maturity of the bonds on December $31,2023.$