Cupola Fan Corporation issued $12\%,$ $$580,000,10-$year bonds for $$552,000$ on June $30,2024.$

Debt issue costs were $$3,300.$

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 for $$560,000.$

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

Required:

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 $31,2024$ & June $30,2025,$ and the call of the bonds.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.

Answer is not complete.

$\backslash$table$[[$No$,$Date,General,,Debit,Credit$],[1,$June $30,2024,$Cash,$0,548,700,],[,$Discount and debt issue costs,$,31,300\frac{O}{?},],[,$Bonds payable,Q$,,580,000],[2,$December $31,202,$Interest expense,,$139,200,],[,$Discount and debt issue costs,$0,,],[,$Cash,$0,396,],[3,$June $30,2025,$Interest expense,$0,,],[,$Discount and debt issue costs,$0,,],[,$Cash,$0,,],[4,$July $01,2025,$Bonds payable,$*,580,000,],[,$Loss on early extinguishment,$0,,],[,$Discount and debt issue costs,$0,,],[,$Cash,$0,,]]$