Cupola Fan Corporation Issued 12%, $430,000, 10-year bonds for $412,000 on June 30, 2024. Debt Issue costs were $1,800. 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 $415,000. The corporation uses the straight-line method both to determine Interest expense and to amortize debt issue costs. Required: 1. 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. General Journal Debit Credit 410,200 19,800 430,000 No 1 Date June 30, 2024 Cash Discount and debt issue costs Bonds payable 2 December 31, 202 Interest expense Bad debt expense Discount and debt issue costs Cash 26,700 90 990 25,800 3 June 30, 2025 Interest expense 26,700 Discount and debt issue costs Cash 900 25,800 4 July 01, 2025 Bonds payable Loss on early extinguishment Discount and debt issue costs Cash 430,000 2,820 17,820 415,000