Guestion 1 (22 peints) These bonds were to mature on December 31, 2032. but were caliable at a proe of 102 any tine after December 31,2005 . Interest was poratile semianniabr on June 30 and December 31. Bond insue Costis were $15,000. On July 1, 2029, OLtealled and re-purchased $630,000 Face Valie of the bonds for a price of 102 and retired them. Blond premium or discount is amorttred on s straight-line basis OLfs fisal-year end is December 31 a. Give QLis journal entry for insuance of the bond on January 1, 2023, (5 pointe) b. Ignoring income taxes, give QLin journal entry in 2029 for this early extingunhiment of dobt, (17 points)