On June 30, 2009, Marigold Company issued 12% bonds with a par value of S820,000 due in 20 une 30, 2017. Because of lower interest rates and a significant change in the company's credit rating, it was decided to call the entire issue on June 30, 2018, and to issue new bonds. New 10% bonds were sold in the amount of $1,090,000 at 102; they mature in 20 years. Mangold Company uses straight ine am Ort zati tiest payment dates are December 31 and June 30 years. They were issued at 99 and were calable at 103 at any dete after (a) Prepare journal entries to record the redemption of the old issue and the sale of the new issue on June 30, 2018. (b) Prepare the entry required on December 31, 2018, to record the payment of the first 6 months' Interest and the amortization of premium on the bonds