Suppose that on August $29,2022($the first day of fiscal year $2023),$ COST purchased $250$ bonds $(10-$year U$.$S$.$ Govt. Treasuries$),$ each with a face value of $$1,000$ and a coupon rate of $2\%.$ The bonds make semi$-$annual interest payments for $10$ years $($payments are on February $28$ and August $28).$ At the time of the purchase, the market rate for other U$.$S$.$ government$-$backed debt with similar maturities was $3\%.$ COST accounts for the bonds as held$-$to$-$maturity debt securities$.$ Provide the journal entries COST would record for the first year $($i$.$e$.,$ the purchase and two interest payments$).$ Provide the journal entry Frost Co$.$ would record if they sell the bonds for $$950$ each in September of $2023$