Crane Co. sells $390,000 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 10%. On October 1, 2021, Crane buys back $120,900 worth of bonds for $124,900 (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, e.g. 38,548.) Schedule of Bond Discount Amortization Effective-Interest Method Bonds Sold to Yield Date Cash Paid Interest 6/1/20 $ Expense $ Premium Amortized $ 12/1/20 23400 20760 2640 6/1/21 23400 20628 2772 12/1/21 23400 20490 2910 6/1/22 23400 20344 3056 12/1/22 23400 20191 3209 6/1/23 23400 20031 3369 12/1/23 23400 19863 3537 6/1/24 23400 19686 3714 $ *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, e.g. 1.25124 and the final answers to O decimal places e.g. 58,971. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)