Premium on Bonds Payable Gain on Redemption of Bonds \begin{tabular}{r} 11446 \\ \hline 130704 \\ \hline \end{tabular} (To record buy back of bonds) 12/1/26 Interest Expense Premium on Bonds Payable Cash 12/31/26 Interest Expense Premium on Bonds Payable Interest Payable 6/1/27 Bonds Payable Premium on Bonds Payable Gain on Redemption of Bonds Cash 12/1/27 Interest Expense Premium on Bonds Payable Cash Blue Co. sells $433,000 of 12% bonds on June 1,2025 . The bonds pay interest on December 1 and June 1 . The due date of the bonds is June 1, 2029. The bonds yield 8%. On October 1, 2026, Blue buys back $129,900 worth of bonds for $135,900 (includes accrued interest). Give entries through December 1, 2027. Prepare a bond amortization schedule using the effective-interest method for discount and premium amortization. Amortize premium or discount on interest dates and at year-end. (Round answers to 0 decimal places, e.g. 38,548.) Prepare all of the relevant journal entries from the time of sale until December 31, 2027. (Assume that no reversing entries were made.) (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and the final answers to 0 decimal