On April 1, 2019, Vaughn issued $2,120,000,9% bonds for $2,280,555 including accrued interest. Interest is payable annually on January 1, and the bonds mature on January 1, 2029. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit April 1 2,280,555 Cash Bonds Payable 2.120,000 Interest Expense 47700 Premium on Bonds Payable 112855 On July 1, 2021 Vaughn retired $636,000 of the bonds at 102 plus accrued interest. Vaughn uses straight-line amortization (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts. Round answers to decimal places, eg. 5,275.) Account Titles and Explanation Debit Credit Interest Expense Premium on Bonds Payable Cash (To record interest and premium on bonds) Bonds Payable Premium on Bonds Payable Cash Gain on Redemption of Bonds (To record entry for retirement of bonds)