On April $1,2025,$ Swifty Company sold $21,600$ of its $10\%,15-$year, $$1,000$ face value bonds at $97.$ Interest payment dates are April $1$

and October $1,$ and the company uses the straight$-$line method of bond discount amortization. On March $1,2026,$ Swifty took

advantage of favorable prices of its stock to extinguish $6,300$ of the bonds by issuing $207,900$ shares of its $$10$ par value common

stock. At this time, the accrued interest was paid in cash. The company's stock was selling for $$31$ per share on March $1,2026.$

Prepare the journal entries needed on the books of Swifty Company to record the following. $($Do not round intermediate calculations. If

no entry is required, select $"$No Entry" for the account titles and enter $O$ 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.$)$

$($a$)$ April $1,2025$: issuance of the bonds.

$($b$)$ October $1,2025$: payment of semiannual interest.

$($c$)$ December $31,2025$: accrual of interest expense.

$($d$)$ March $1,2026$: extinguishment of $6,300$ bonds. $($No reversing entries made.$)$