Need help with the ones in red , thank you in advance !

Your answer is partially correct. Marin Co.sells $390,000 of 12% bonds on June 1, 2020. The bonds pay interest on December 1 and June 1. The due date of the bonds is June 1, 2024. The bonds yield 10%. On October 1, 2021. Marin buys back $120,900 worth of bonds for $124.900 (includes accrued interest). Give entries through December 1, 2022 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 decimal places, 68, 38,548.) Cash Paid Interest Expense Premium Amortized Date 6/1/20 $ $ $ 12/1/20 2640 23400 20760 6/1/21 23400 20628 2772 12/1/21 23400 20490 2910 23400 20344 6/1/22 3056 20191 3209 12/1/22 23400 20031 3369 6/1/23 23400 19865 3537 12/1/23 23400 19685 3714 20400 6/1/24 Expense Premium Amortized Amount of Bonds i 415207 20760 2640 412567 20628 2772 409795 20490 2910 406885 20344 3056 403829 20191 3209 400621 20031 3369 397252 19863 3537 393715 19686 3714 390000 Date Account Titles and Explanation Debit Credit 6/1/20 Cash 415207 Premium on Bonds Payable 25207 Bonds Payable 390000 12/1/20 Interest Expense 20760 Premium on Bonds Payable 2640 Cash 23400 12/31/20 Interest Expense 3438 Premium on Bonds Payable 462 Interest Payable 3900 6/1/21 Interest Payable 3900 Interest Expense 17190 Premium on Bonds Payable 2310 Cash 23400 10/1/21 Interest Expense 10245 Premium on Bonds Payable 1455 11700 (To record interest expense and premium amortization 10/1/21 Bonds Payable 120900 Premium on Bonds Payable 20422 Gain on Redemption of Bonds 16422 Cash 124900 (To record buy back of bonds) 12/1/21 Interest Expense 13413 Premium on Bonds Payable 1905 Cash 15318 12/31/21 Interest Expense 2220 Premium on Bonds Payable 333 Cash 2558 6/1/22 Interest Payable 2553 6/1/22 Interest Payable 2553 Interest Expense 11098 Premium on Bonds Payable 1667 Cash 15318 12/1/22 Interest Expense 13217 Premium on Bonds Payable 2100 Cash 15318