Presented below are selected transactions on the books of Carla Corporation.

May 1, 2017		Bonds payable with a par value of $892,800, which are dated January 1, 2017, are sold at 105 plus accrued interest. They are coupon bonds, bear interest at 12% (payable annually at January 1), and mature January 1, 2027. (Use interest expense account for accrued interest.)
Dec. 31		Adjusting entries are made to record the accrued interest on the bonds, and the amortization of the proper amount of premium. (Use straight-line amortization.)
Jan. 1, 2018		Interest on the bonds is paid.
April 1		Bonds with par value of $357,120 are called at 102 plus accrued interest, and redeemed. (Bond premium is to be amortized only at the end of each year.)
Dec. 31		Adjusting entries are made to record the accrued interest on the bonds, and the proper amount of premium amortized.

Prepare journal entries for the transactions above. (Round intermediate calculations to 6 decimal places, e.g. 1.251247 and final answers to 0 decimal places, e.g. 38,548. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
May 1, 2017Dec. 31, 2017Jan. 1, 2018April 1, 2018Dec. 31, 2018
May 1, 2017Dec. 31, 2017Jan. 1, 2018April 1, 2018Dec. 31, 2018
	(To record the interest)
	(To amortize the premium)
May 1, 2017Dec. 31, 2017Jan. 1, 2018April 1, 2018Dec. 31, 2018
Apr. 1, 2018
May 1, 2017Dec. 31, 2017Jan. 1, 2018April 1, 2018Dec. 31, 2018
	(To record the interest)
	(To amortize the premium)