E$9-17$A$.($Learning Objective $1$: Issue bonds payable $($discount$),$ pay and accrue interest, and amortize bond discount using the straight$-$line method$)$ On January $31,2021,$ Dunkin Logistics, Inc., issued five$-$year, $3\%$ bonds payable with a face value of $$8,000,000.$ The bonds were issued at $93$ and pay interest on January $31$ and July $31.$Dunkin Logistics amortizes bond discounts using the straight$-$line method. Record $($a$)$ the issuance of the bonds on January $31,2021,($b$)$ the semiannual interest payment and amortization of the bond discount on July $31,2021,$ and $($c$)$ the interest accrual and discount amortization on December $31,2021.$