Oriole Co. sells $386,000 of 12% bonds on June 1, 2020. The bonds pay interest on December 1 and June 1. The due date of the bonds is June 1, 2024. The bonds yield 8%. On October 1, 2021, Oriole buys back $123,520 worth of bonds for $129,520 (includes accrued interest). Give entries through December 1, 2022. Date Account Titles and Explanation Debit Credit 6/1/20 Cash 437977 Premium on Bonds Payable 51977 Bonds Payable 386000 12/1/20 Interest Expense 17519 Premium on Bonds Payable 5641 Cash 23160 12/31/20 Interest Expense 2882 Premium on Bonds Payable 940 Cash 3822 6/1/21 Interest Expense 14411 Interest Payable 3822 Premium on Bonds Payable 4889 Cash 23160 10/1/21 Interest Expense 11373 Premium on Bonds Payable 4067 Cash 15440 (To record interest expense and premium amortization) 10/1/21 Bonds Payable 123520 Premium on Bonds Payable 42043 Gain on Redemption of Bonds Cash 129520 (To record buy back of bonds) 12/1/21 12/31/21 6/1/22 12/1/22