B$.$ Prepare journal entries to record the following transactions related to long$-$term bonds of Quirk Co$.$

$($a$)$ On April $1,2019,$ Quirk issued $$2,000,000,9\%$ bonds for $$2,151,472$ including accrued interest. Interest is payable annually on January $1,$ and the bonds mature on January $1,2029.$

$($b$)$ On July $1,2021$ Quirk retired $$600,000$ of the bonds at $102$ plus accrued interest. Quirk uses straight$-$line amortization.