Turcotte Corporation issues $$2,100,000$ in bonds on January $1,2017.$ The bonds mature in $4$ years, have an annal coupon rate of $6\%$ and pay interest semiannually on June $30$ and December $31.$ The annual market interest rate is $8\%.$ How would Turcotte Corporation account for the sale of these bonds on Januarry $1,2017?($round to nearest dollar$).$

$\backslash$table$[[$Account$,$Debit,Credit,Score$],[$Cash $(+$A$),1,958,{612\mathrm{.}36}_{?},,\frac{0}{0\mathrm{.}67}$