On April 1, 2020, Sweet Company sold 30,600 of its 12%, 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, 2021, Sweet took advantage of favorable prices of its stock to extinguish 6,600 of the bonds by issuing 217,800 shares of its $10 par value common stock. At this time, the accrued interest was paid in cash. The companys stock was selling for $32 per share on March 1, 2021. Prepare the journal entries needed on the books of Sweet Company to record the following. (Round intermediate calculations to 6 decimal places, e.g. 1.251247 and final answers to 0 decimal places, e.g. 38,548. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

(a)		April 1, 2020: issuance of the bonds.
(b)		October 1, 2020: payment of semiannual interest.
(c)		December 31, 2020: accrual of interest expense.
(d)		March 1, 2021: extinguishment of 6,600 bonds. (No reversing entries made.)

No.	Date	Account Titles and Explanation	Debit	Credit
(a)	4/1/20
(b)	10/1/20
(c)	12/31/20
(d)	3/1/21
		(To record interest and discount on bonds retired)
	3/1/21

Date	Account title and explanation	Debit	Credit
1/4/2020	Cash	$29,682,000
	Discount on bond payable	$918,000
	Bonds payable		$30,600,000
	(To record issue on bonds payable)
1/10/2020	Interest expense	$1,851,300
	Dicsount on bonds payable		$15,300
	Cash		$1,836,000
	(To record interest paid on bonds semi annually)
31/12/2020	Interest expense	$933,300
	Discount on bonds payable		$15,300
	Interest payable		$918,000
	(To record accrual of interest on bonds)
1/3/2021	Bonds payable	$6,600,000
	Loss on redemption of bonds	$337,700
	Discount on bonds payable		$185,900
	Common stock		$2,178,000
	Additional paid in capital in excess of par		$4,573,800
	(To record extinguishment of partial bonds)

I got help but d) (To record interest and discount on bonds retired) was forgotten and I need to understand this homework. Can someone help please?