On January $1,2023,$ Mariko Corporation issued $$1,500,000$ of $10\%$ bonds due on December $31,2033(10-$year bonds$)$ to yield $9\%.$ Interest on the bonds is payable semi$-$annually each June $30$ and December $31.$ On July $1,2026,$ Mariko called half of the bonds that had been issued $($i$.$e$.,$ $$750,000$ face value$)$ at a call price of $104\%.$

Prepare the journal entry that Mariko would record when the bonds were issued.

Prepare the journal entry that Mariko would record at the date of the first interest payment, June $30,2023.$

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$3.$ Prepare the journal entry that Mariko would make on July $1,2026$ when it calls $$750,000$ of its bonds.