Before journalizing the entries$$ b$.,$ c$.,$ and$$ d$.,$ prepare the amortization schedules for the bonds through December$31,2028.$ Include the partial redemption of bonds on January$1,2026.($Use a financial calculator to compute the$$ semi$-$annual effective interest rate and round to four decimal$$ places, X$.$XXXX$\%.$ Enter the amortized cost that is redeemed with a minus sign or parentheses. Round to the nearest$$ dollar.$)$

Semi$-$annual

interest expense at

Date

$5\mathrm{.}8252$

$\%$

Interest paid

Discount amortized

Amortized cost

$2023$ Jan. $1$

$$8,371,338$

$2023$ Jun. $30$

$$487,647$

$$450,000$

$$37,647$

$8,408,985$

Part $3$Part $4$Part $5$Part $6$Part $7$Part $8$

$2023$ Dec. $31$

$489,840$

$450,000$

$39,840$

$8,448,825$

$2024$ Jun. $30$

$492,161$

$450,000$

$42,161$

$8,490,986$

$2024$ Dec. $31$

$494,617$

$450,000$

$44,617$

$8,535,603$

$2025$ Jun. $30$

$497,216$

$450,000$

$47,216$

$8,582,819$

$2025$ Dec. $31$

$499,966$

$450,000$

$49,966$

$8,632,785$

$2026$ Jan. $1$

Redeem and derecognize $20\%$ of the outstanding bonds