Cupola Fan Corporation issued $14\%,$ $$440,000,10-$year bonds for $$421,000$ on June $30,2024.$

Debt issue costs were $$1,900.$

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 $$431,000.$

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 $31,2024$ and June $30,2025$ and call of the bonds according to International Financial Reporting Standards.

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