2. Titania Co. sold $600,000 of 12% bonds on June 1, 2015. The bonds pay interest on December 1 and June 1. The bonds mature on June 1, 2020. The bonds yield 10%, and were sold for $638,780. On October 1, 2016, Titania repurchased the $300,000 bonds for $315,000 (including accrued interest). Provide entries through October 1, 2016. Required: (Round to the nearest dollar.) 

a. Prepare all relevant journal entries from the time of sale to the dates indicated.

 b. Amortize the premium or discount on October 2015.

4. Prepare the Interest Expense and amortization entries on April 1, 2016.

5. Prepare all the related journal entries on July 1, 2016 for the early Extinguishment of the Bonds.