On 3/1/21, Lansing Company sold 6.5% bonds having a maturity value of $800,000 at a price which provides the bondholders with a 5% yield. The bonds are dated 3/1/21 and mature 3/1/26 with interest payable semiannally on 3/1 and 9/1 of each year. Legal and other costs of $12,000 were incurred in connection with the issue. Required: a. Prepare the amortization table and all journal entries required in 2021 , b. The bonds are callable at 101, and on 6/1/23 Lansing called the bonds and retired them. Prepare all journal entries required in 2023