Carla Vista Company issued $\backslash (\backslash$$ $790,000,9\backslash \%,10\backslash )-$year bonds on December $31,2021,$ for $\backslash (\backslash$$ $720,000\backslash ).$ Interest is payable annually on December $31.$ Carla Vista Company uses the straight$-$line method to amortize bond premium or discount. $($a$)$ Prepare the journal entry to record the issuance of the bonds. $($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

$($c$)$

Prepare the journal entry to record the redemption of the bonds at maturity, assuming interest for the last interest period has

been paid and recorded. $($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$