On January $1,2022,$ Brady issued $$300,000,10-$year, $10\%$ callable bonds for $101\%.$ On December $31,2025,$ Brady redeemed the bonds at $98\%.$

REQUIRED:

$(1)$ Prepare the journal entry to record the issuance of the bond $($DO NOT NEED TO DO THE $4-$step process$)$

$(2)$ Determine the amount of the discount$/$premium that is still not amortized $($straight$-$line$)$

$(3)$ Prepare the journal entry to record the calling of the bond.