Prepare all necessary journal entries for the following dates related to the bonds of Concrete Restoration, Inc. March 1, 2020: Concrete Restoration issued $800,000, 6% bonds at 106. Interest is payable semi-annually on March 1st, and September 1st. The bonds are dated to mature on March 1, 2030. September 1, 2020: Concrete Restoration paid interest on the bonds and also amortized the premium using straight-line amortization. December 31, 2020: Prepare any necessary year end adjusting entries. Note: Concrete Restoration's year end is December 31st. Hint: don't forget to prorate based on the amount of time that has passed since the last interest payment and premium amortization on September 1st. March 1, 2021: Concrete Restoration paid all interest due, amortized the premium, and because of sudden changes in financial market conditions, they immediately retired $400,000 of the bonds at 104. This represented one half of the original amount of the bonds issued one year ago.