Cupola Fan Corporation issued 12%, $470,000, 10-year bonds for $448,000 on June 30, 2024 Debt issue costs were $2,200 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 $458,000. 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 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. Answer is not complete. General Journal Debit Credit 445,800 24,200 470,000 No. 1 Date June 30, 2024 Cash Discount on bonds payable Bonds payable 2 December 31, 202 Interest expense Discount on bonds payable Bonds payable 3 June 30, 2025 Interest expense 4 July 01, 2025 Discount on bonds payable Cash Bonds payable Loss on early extinguishment Discount on bonds payable Cash 00 000 000 0000 29,410 1,210 28,200 29,410 1,210 28,200 470,000 9,780 21,780 458,000