On March $1,2024,$ Tanaka Lighting issued $14\%$ bonds, dated March $1,$ with a face amount of $$840,000.$

The bonds sold for $$819,000$ and mature on February $28,2044(20$ years$).$

Interest is paid semiannually on August $31$ and February $28.$

Tanaka uses the straight$-$line method and its fiscal year ends December $31.$

Required:

$1.$ to $4.$ Prepare the journal entries to record the issuance of the bonds by Tanaka Lighting on March $1,2024,$ interest on August $31,2024,$ accrued interest on December $31,2024$ and interest on February $28,2025.$