Blossom Co. sells $440,000 of 12% bonds on June 1, 2020. The bonds pay interest on December 1 and June 1. The due date of the bonds is June 1, 2024. The bonds yield 8%. On October 1, 2021, Blossom buys back $132,000 worth of bonds for $137,000 (includes accrued interest). Give entries through December 1, 2022. Prepare a bond amortization schedule using the effective-interest method for discount and premium amortization. Amortize premium or discount on interest dates and at year-end. (Round answers to O decimal places, eg. 38,548.) Schedule of Bond Discount Amortization Effective-Interest Method Bonds Sold to Yield Cash Interest Date Paid Expense 6/1/20 12/1/20 26400 6/1/21 26400 12/1/21 26400 6/1/22 26400 12/1/22 26400 6/1/23 26400 12/1/23 26400 6/1/24 26400 Carrying Premium Amount of Amortized Bonds Difference due to rounding Prepare all of the relevant journal entries from the time of sale until December 31, 2022. (Assume that no reversing entries were made) (Round present value factor calculations to 5 decimal places, eg. 1.25124 and the final answers to O decimal places eg. 58,971. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually) Date 6/1/20 Account Titles and Explanation Debit Credit 12/1/20 12/31/20 6/1/21 10/1/21 (To record interest expense and premium amortization) I 10/1/21 (To record interest expense and premium amortization) 12/1/21 (To record buy back of bonds) 12/31/21 6/1/22 12/1/22