On June $30,2025,$ William Brown Company issued $$3,340,000\mathrm{.}00$ face value of $14\%,20-$year bonds at $$3,842,540\mathrm{.}00,$ a yield of $12\%.$

Brown uses the effective$-$interest method to amortize bond premium or discount. The bonds pay semiannual interest on June $30$ and $-$

December $31.$

Click here to view factor tables.

$($a$)$

Prepare the journal entries to record the following transactions. $($Round answer to $2$ decimal places, e$.$g$.38,548\mathrm{.}25.$ If no entry is

required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when the

amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

The issuance of the bonds on June $30,2025.$

The payment of interest and the amortization of the premium on December $31,2025.$

The payment of interest and the amortization of the premium on June $30,2026.$

The payment of interest and the amortization of the premium on December $31,2026.$