On March $1,2023,$ Jagger Metal Corp. issued $9\%$ bonds dated January $1,2023.$ The bonds have a $$902,000$ par value, mature in $20$ years, and pay interest semiannually on June $30$ and December $31.$ The bonds were sold to investors at their par value plus the two months' interest that had accrued since the original issue date.

a$.$ How much accrued interest was paid to Jagger by the purchasers of these bonds on March $1,2023?$

b$.$ Prepare the journal entries that Jagger would make to record: $(1)$ the issuance of the bonds on March $1,2023$; $(2)$ the first interest payment on June $30,2023$; and $(3)$ the second interest payment on December $31,2023.$