HW Problem $10\mathrm{.}2-$ On $1/1/$X$1$ Trevor Company issued $$3,000,000$ of $4$ year $10\%$ bonds and received $$3,180,000($issued at $106).$ Interest is paid semiannually on $\frac{6}{30}$&$\frac{12}{31}$ and principal is due at maturity. A$)$ Record the journal entry for Trevor Co$.$ at issuance. B$)$ Record the journal entries $\frac{6}{30}$ & $\frac{12}{31}$ of the first year. C$)$ What is the total amount of interest expense incurred over the life of the bond? D$)$ Complete the following table.

$\backslash$table$[[$Period$,$Date,$\backslash$table$[[$Unamortized$],[$Premium$]],\backslash$table$[[$Carrying$],[$Value$]]],[0,\frac{1}{1}\frac{?}{x1},,],[1,\frac{6}{30}\frac{?}{x1},,],[2,\frac{12}{31}\frac{?}{x1},,],[3,\frac{6}{30}\frac{?}{x2},,],[4,\frac{12}{31}\frac{?}{x2},,],[5,\frac{6}{30}\frac{?}{x3},,],[6,\frac{12}{31}\frac{?}{x3},,],[7,\frac{6}{30}\frac{?}{x4},,],[8,\frac{12}{31}\frac{?}{x4},,]]$