1. Record the issuance of bonds (June 30,2021)

2. Record the payment of interest (Dec 31, 2021)

3. Record the payment of interest (June 30, 2022)

4. Record the call of the bonds (July 1, 2022)

Cupola Fan Corporation issued 8%, $440,000, 10-year bonds for $421,000 on June 30, 2021. Debt issue costs were $1,900. Interest is paid semiannually on December 31 and June 30. One year from the issue date (July 1, 2022), the corporation exercised its call privilege and retired the bonds for $425,000. The corporation uses the straight-line method both to determine interest expense and to amortize debt issue costs. Required: 1. to 4. Prepare the journal entry to record the issuance of the bonds, the payment of interest and amortization of debt issue costs on December 31, 2021 & June 30, 2022, and the call of the bonds. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)