New West issued $$5,000,000$ par value, $12\%,5$ year bonds on January $1,2023.$ Interest will be paid semiannually on June $30$ and December $31.$ The bonds were sold for $$4,500,000.$ The company uses the stralght$-$line method for discount$/$premium amortization.

A$.$ What is the amount of discount or premium recorded on January $1,2023?$ You must indicate if this amount is a discount or premium.

B$.$ Is the above account in A debited or credited on January $1,2023?$

C$.$ What is the amount of cash paid to bondholders on June $30,2023?$

D$.$ What is the amount of interest expense recorded on June $30,2023?$

$5$