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

$\backslash$table$[[,$Semiannual Period$-$End,Unamortized Premium,Carrying Value$],[(0)$ January $1,$ issuance,$$8,111,$$$108,111,],[(1)$ June $30,$ first payment,$7,300,107,300,],[(2)$ December $31,$ second payment,$6,489,106,489,]]$

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 $31.$

Answer is not complete.

$\backslash$table$[[$No$,$Date,General Journal,Debit,Credit$],[1,$January $01,$No Transaction Recorded,,$],[,,,,]]$