On February $1,2024,$ Strauss$-$Lombardi issued $9\%$ bonds, dated February $1,$ with a face amount of $$920,000.$

The bonds sold for $$841,072$ and mature on January $31,2044(20$ years$).$

The market yield for bonds of similar risk and maturity was $10\%.$

Interest is paid semiannually on July $31$ and January $31.$

Strauss$-$Lombardi$$s fiscal year ends December $31.$

Required:

$1.$ to $4.$ Prepare the journal entries to record their issuance by Strauss$-$Lombardi on February $1,2024,$ interest on July $31,2024($at the effective rate$),$ adjusting entry to accrue interest on December $31,2024$ and interest on January $31,2025.$

$4.$ Record the interest on January $31,2025.$