Cleveland Heating Systems, Inc., is required to make a deposit of \(\$ 18,000\) plus semiannual interest expense of \(\$ 540\) on October 31,1998 , to the trustee of its sinking fund so that the trustee can redeem \(\$ 18,000\) of the company's bonds on that date. The bonds were issued at 100. Prepare the journal entries required on October 31 to record the sinking fund deposit, the bond retirement, payment of interest (due on that date), and payment of trustee expenses, assuming the latter is \(\$ 100\).