On April $1,2019$ BondBeagle Inc. issues $$1,000,000$ face value bonds. The bond date is February $1,2019,$ and the bonds carry a coupon rate of $4\%$ per year, payable semi$-$annually on February $1$ and August $1.$ The bonds' maturity date is February $1,2034($these are $15$ year bonds$).$ Proceeds upon issuance, excluding accrued interest $,$ were $$805,369,$ and the bonds provide an annual yield of $6\%.$

BondBeagle Inc. uses the effective interest rate method to amortize any bond premium or discount. On September $30,2023$ BondBeagle Inc. retires $20\%($$$200,000$ face value$)$ of the bonds at $97\mathrm{.}50\%($$$195,000),$ excluding accrued interest. BondBeagle Inc.$\text{'}$s accounting year$-$end is October $31.$

Present all necessary journal entries on the day of retirement.