Cupola Fan Corporation issued $10\%,$ $$400,000,10-$year bonds for

$$385,000$ on June $30,2021.$ Debt issue costs were $$1,500.$ Interest

is paid semiannually on December $31$ and June $30.$ One year from the

issue date $($July $1,2022),$ the corporation exercised its call

privilege and retired the bonds for $$395,000.$ The corporation uses

the straight$-$line method both to determine$$interest expense

and to amortize debt issue costs.Prepare the journal entries to

record the$($a$)$ issuance of the bonds, $($b$)$the payment of

interest and $($c$)$ amortization of debt issue costs on December $31,$

$2021$ &$$June $30,2022,$ and the $($d$)$ call of the bonds.

$($If no entry is required for a transaction$/$event$,$ select

$"$No journal entry required" in the first account

field.$)$Answer is not

complete.Answer is not

complete.$$