Blackboard Homework $14-8$

Hurst, Incorporated sold its $5-$year, $8\%$ bonds with a maturity value of $$9,000,000$ on August $1,2016$ for $$8,838,000.$ Interest on the bonds is payable semiannually on August $1$ and February $1.$ On February $1,2019,$ Hurst reacquired its $8\%$ bonds at $101.$ Hurst uses the straightline method of amorization. Journalize the reacquisition. Show all calculations.