Cupola Fan Company issued 10%, $400,000, 10-year bonds for $385,000 on June 30, 2022. Debt transaction costs were $1,500. Interest is paid semiannually on December 31 and June 30. One year from the issue date (July 1, 2023), the company exercised its call privilege and retired the bonds for $395,000. The effective interest rate is 5.34% per semiannual period. Required: 1. to 4. Prepare the journal entry to record the issuance of the bonds, the payment of interest and amortization of debt issue costs on December 31, 2022 & 2023, and the call of the bonds.