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

May $1,2025$ Bonds payable with a par value of $$900,000\mathrm{.}00,$ which are dated January $1,2025,$ are sold at $106$ plus accrued interest. They are coupon bonds, bear interest at $12\%($payable annually at January $1),$ and mature January $1,2035.($Use the Interest Expense account for accrued interest.$)$

Dec. $31,2025$ 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. $1,2026$ Interest on the bonds is paid.

April $1,2026$ Bonds with par value of $$360,000\mathrm{.}00$ are called at $102$ plus accrued interest, and redeemed. $($Bond premium is to be amortized only at the end of each year.$)$

Dec. $31,2026$ Adjusting entries are made to record the accrued interest on the bonds, and the proper amount of premium amortized. Prepare jounral enteries for the transactions above