Wookie Company issues $10\%,$ five$-$year bonds, on January $1$ of this year, with a par value of $$100,000$ and semiannual interest payments.

Semiannual Period$-$End Unamortized Premium Carrying Value

$(0)$ January $1,$ issuance $ $8,111$ $ $108,111$

$(1)$ June $30,$ first payment $7,300107,300$

$(2)$ December $31,$ second payment $6,489106,489$

Use the above straight$-$line bond amortization table and prepare journal entries for the following.

$($a$)$ The issuance of bonds on January $1.$

$($b$)$ The first interest payment on June $30.$

$($c$)$ The second interest payment on December $31.$