NnKontiki Company issued $$250,000$ of $10\%,$ five$-$year bonds at $98$ on June $30,2017.$ Interest is payable on June $30$ and December $31.$ The company uses the straight$-$line method to amortize bond premiums and discounts. The company's fiscal year is from February $1$ through January $31.$ Prepare all necessary journal entries to account for bonds from the date of issuance through June $30,2018.$ Also record the retirement of the bonds on June $30,2022,$ assuming that all interest has been paid and that the discount has been fully amortized. $(11$ p$)$