Cupola Fan Corporation issued $12\%,$$$450,000,10-$year bonds for $$430,000$ on June $30,2024.$

Debt issue costs were $$2,000.$

Interest is paid semiannually on December $31$ and June $30.$

One year from the issue date $($July $1,2025),$ the corporation exercised its call privilege and retired the bonds $$440,000.$

The corporation uses the straight$-$line method both to determine interest expense and to amortize debt issue costs.

Requlred:

to $4.$ Prepare the journal entries to record the issuance of the bonds, the payment of interest and amortization of debt issue costs on December $31,2024$ and June $30,2025$ and call of the bonds according to International Financ Reporting Standards.

Note: If no entry is required for a transactlon$/$event$,$ select $"$No journal entry required" In the first account fleld.

Answer is not complete.

$\backslash$table$[[$No$,$Date,General Journal,Debit,Credit$],[1,$June $30,2024,$Cash,$2,428,000,],[,$Discount on bonds payable,x$,22,000\backslash$times $,],[,$Bonds payable,x$,,450,000\backslash$times $],[2,$December $31,202,$Interest expense,$2,23,600$x$,],[,$Discount on bonds payable,x$,,1,100],[,$Cash,$2,,22,500$x$],[3,$June $30,2025,$Interest expense,$2,23,600\backslash$times $,],[,$Discount on bonds payable,x$,,1,100],[,$Cash,Q$,,22,500\backslash$times $],[4,$July $01,2025,$Bonds payable,$2,450,000$x$,],[,$Loss on early extinguishment,$2,4,800$x$,],[,$Discount on bonds payable,x$,,19,800\backslash$times $],[,$Cash,x$,,435,000\backslash$times $]]$