On September 30,2012 , Cullumber Company issued 129 bonds with a par value of $650,000 due in 20 years. They were issuad at 97 and were callable at 105 at any date after September 30, 2017. Pecause Cullumber Company was able to obtain financing at lower rates, it decided to call the antire issue on September 30,2019 , and to issue new bonds. New 8% bonds were sold in the amount of $900,000 at 104 ; they mature in 20 years. Cullumber Company uses straight-line amortization. Interast payment dates are March 31 and September 30 . (a) Prepare journal entries to record the redemption of the ald issue and the sale of the newissue an September 30,2019 . (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 account titles and enter O for the amounts.)