On June 30, 2023, Cargo Group issued $800,000 of 5%, semiannual 30-year bonds payable for cash of $939,040. The market rate was 4%.

A. Prepare a bond amortization table through the first 4 interest periods. (You do not have to prepare a table for all 30 years!)

B. Record the June 30, 2023, issuance of these bonds in a journal entry. Record the December 30, 2023, interest payment in a journal entry.

C. Record the June 30, 2024, interest payment in a journal entry.

D. Cargo called all of the bonds for $832,000 on July 1, 2025. Give Cargos journal entry to record this transaction.