On April 1, 2025, Larkspur 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, 2026, Larkspur 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 company's stock was selling for $32 per share on March 1, 2026. Prepare the journal entries needed on the books of Larkspur 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 6,600 bonds. (No reversing entries made.)