On March 1, 2022, Hanako Sports issued 4,000,000,000 of 10.5%,10-year bonds for 4,122,880,000. The bonds yield 10%. Interest. payment dates are March 1 and September 1. On February 1, 2023, Hanako took advantage of favorable prices of its stock to extinguish 500,000,000 of the bonds by issuing 150,000,100 par ordinary shares. At this time, the accrued interest was paid in cash. The company's stock was selling for 3,500 per share on February 1, 2023. Prepare the journal entries needed on the books of Hanako Sports to record the following. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select " No Entry" for the occount titles and enter 0 for the amounts. Round answers to 0 decimal places, eg. 38,548 .) (a) March 1, 2022: issuance of the bonds. (b) September 1, 2022: payment of semiannual interest. (c) December 31, 2022: accrual of interest expense. (d) February 1, 2023: extinguishment of bonds. (No reversing entries made.) On March 1, 2022, Hanako Sports issued 4,000,000,000 of 10.5%,10-year bonds for 4,122,880,000. The bonds yield 10%. Interest. payment dates are March 1 and September 1. On February 1, 2023, Hanako took advantage of favorable prices of its stock to extinguish 500,000,000 of the bonds by issuing 150,000,100 par ordinary shares. At this time, the accrued interest was paid in cash. The company's stock was selling for 3,500 per share on February 1, 2023. Prepare the journal entries needed on the books of Hanako Sports to record the following. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select " No Entry" for the occount titles and enter 0 for the amounts. Round answers to 0 decimal places, eg. 38,548 .) (a) March 1, 2022: issuance of the bonds. (b) September 1, 2022: payment of semiannual interest. (c) December 31, 2022: accrual of interest expense. (d) February 1, 2023: extinguishment of bonds. (No reversing entries made.)