Confusion about the numbers here

May 1, 2020 Dec. 31 Jan. 1, 2021 April 1 Dec. 31 Bonds payable with a par value of $700,000, which are dated January 1, 2020, are sold at 109 plus accrued interes They are coupon bonds, bear interest at 12% (payable annually at January 1), and mature on January 1, 2030. (Use Adjusting entries are made to record the accrued interest on the bonds and the amortization of the proper amount Interest on the bonds is paid. Par value bonds of $420,000 are repurchased at 104 plus accrued interest and are retired. (Bond premium is to be Adjusting entries are made to record the accrued interest on the bonds, and the proper amount of premium amort are sold at 109 plus accrued interest. nd mature on January 1, 2030. (Use an interest expense account for accrued interest.) e amortization of the proper amount of premium. (Use straight-line amortization.) are retired. (Bond premium is to be amortized only at the end of each year.) e proper amount of premium amortized. May 1, 2020 Cash Bonds Payable Interest Expense Dec 31, 2020 Interest Expense Jan. 1.2021 Interest Payable (To record accrued interest expense) Interest Payable Cash (To amortize the premium) Interest Payable Jan. 1. 2021 V Cash Apr. 1. 2021 Interest Payable Cash (To amortize the premium) Bonds Payable Apr 1, 2021 Interest Expense Cash Gain on Redemption of Bonds (To record reacquisition of bonds) Interest Expense Dec 31, 2021 Interest Payable (To record accrued interest expense) Interest Payable Dec 31, 2021 V Cash (To amortize the premium)