HW sold $4,400,000 of eleven-year, 9% bonds at par on January 1, 2021. Interest is payable on June 30 and December 31 each year. The bonds can be called at any time at 101 plus accrued interest. On April 1, 2022, HW bought back $1,100,000 of bonds on the open market for $1,075,000 including accrued interest and retired them. On August 1, 2023, HW called $460,000 of bonds and retired them. HW prepares accrual entries only at year-end. Prepare journal entries to record: a. the open market purchase of the bonds on April 1, 2022. b. the calling of the bonds on August 1, 2023. "c. retirement of the remaining bonds on December 31, 2025, assuming that the final interest payment has already been recorded in the company's books." (Record debits first, then credits. Explanations are not required.)