Ivanhoe Co$.$ sells $$440,000$ of $12\%$ bonds on June $1,2025.$ The bonds pay interest on December $1$ and June $1.$ The due date of the

bonds is June $1,2029.$ The bonds yield $8\%.$ On October $1,2026,$ Ivanhoe buys back $$140,800$ worth of bonds for

$$147,800($includes accrued interest$).$ Give entries through December $1,2027.$

Prepare a bond amortization schedule using the effective$-$interest method for discount and premium amortization. Amortize

premium or discount on interest dates and at year$-$end. $($Round answers to $0$ decimal places, e$.$g$.38,548.)12/1/26$

$\frac{6}{1}\frac{?}{27}$

$\frac{12}{1}\frac{?}{27}$

$\frac{6}{1}\frac{?}{28}$

$\frac{12}{1}\frac{?}{28}$

$\frac{6}{1}\frac{?}{29}$

Prepare all of the relevant journal entries from the time of sale until December $31,2027.($Assume that no reversing entries were

made.$)($Round present value factor calculations to $5$ decimal places, e$.$g$.1\mathrm{.}25124$ and the final answers to $0$ decimal places, e$.$g$.58,971.$

Record entries in the order displayed in the problem statement. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for

the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries

before credit entries.$)$