Prepare journal entries to record the following transactions relating to long$-$ term bonds of Lancaster Inc. Shows calcualtions and round to the nearest dollar. a$)$ On June $1,2023$ Lancaster Inc. issued $$400,000,6\%$ bonds for $ $391,760$ interest is payable semi$-$annually on February $1$ and Agust $1$ with the bonds maturiting on February $1,2023.$ The bonds are callable at $102.$ B$)$ on August $1,2023$ Lancaster paid the semi$-$annual interest and recorded the amortization of the discount or premium, using straight line amortization. C$)$ On February $1,2025$ Lancaster paid the semi$-$annual interest and recorded amortization of the discount or premium $.$ Assume that a reversing entry was made on January $1,2025.$ D$)$ The company then purchased $$240,000$ of the bonds at the call price.