At 31 December 20X8, Northern Resources Ltd. reports the following on its statement of financial position: Bonds payable, 4%, interest payable semi-annually on 30 June and 30 December Discount on bonds payable $9,100,000 455,000 $a, 645,000 The effective interest rate, or market interest rate, was 6% on issuance. On 1 March 20X9, 30% of the bond issue was bought back in the open market and retired at 101 plus accrued interest. The following table relates to 20x9 (numbers have been rounded): es Amortization Schedule, Effective-Interest Method: Balance Interest Interest Premium - Unamortized Carrying Amount Period Cash Interest Expense Amortization Premium of Bonds reporting date (above) $455,000 $a, 645,000 1 $182,000 $259, 350 $177,350 377, 650 8,722,350 2 182,000 261, 671 79,671 297,979 a, 802, 021 Required: Provide the entries to recordi) 1. Interest paid to the date of retirement on the 30% of bond retired. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your answers to the nearest whole dollar amount.) View transaction list View journal entry worksheet Transaction General Journal Debit Credit 1 1 Interest expense 26,406 Cash 18,200 Discount on bonds payable 2 Bond retirement. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your answers to the nearest whole dollar amount) View transaction list Journal entry worksheet Record the entry to retire bonds. Note: Enter debits before credits Transaction General Journal Debit Credit 1 Record entry Clear entry View general journal 3. Interest on 30 June 20x9 for the portion of the bond still outstanding. (If no entry is required for a transactionlevent, select "No journal entry required" in the first account field. Round your answers to the nearest whole dollar amount) View transaction list Journal entry worksheet 1 Record the interest for the portion of bond still outstanding. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Record entry dear entry View general journal