Gethsemane Wholesale Company (GWC) Issted $2,500,000,10% bonds on October 1,2021. The bond date is March 1, 2021 while the maturity date is February 28, 2027, Interest payments are made on August 31 and February 28. GWC amortizos premlums and discounts using a straight-line method, based on months. The proceeds on issuance of the bonds wers $2,632,400 plus accrued interest. GWC uses the gross method to account for the bond. GWC's year-end is December 31 . Regulred: 1. Prepare the relevant journal entry(s) for each of the following dates ( 12 marks): - October 1, 2021; - December 31, 2021; and - February 28, 2022. 2. On August 31,2025 , after interest is paid, GWC purchases and retires 30% of the bond issue at 99 . Record the bond retirement. ( 3 marks)