Moore Company issued a $$60,000,8\mathrm{.}0\%,5-$year bond payable. Journalize the following transactions for Moore Company, and include an explanation for each entry:

a$.$ Issuance of the bond payable at face value on January $1,2024.$

b$.$ Payment of semiannual cash interest on July $1,2024.$

c$.$ Payment of the bond payable at maturity, assuming the last interest payment had already been recorded. $($Give the date.$)$

$($Record debits first, then credits. Select explanations on the last line of the journal entry.$)$

a$.$ Issuance of the bond payable at face value on January $1,2024.$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[2024],[$Jan$.1],[,,8,],[,,,],[,,,],[,,,]]$