Presented below are selected transactions on the books of Stellar Corporation, May 1, 2017 Bonds payable with a par value of $955.200, which are dated January 1, 2017 are sold at 106 plus accrued interest. They are coupon bonds, bear interest at 13% (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 pald. April 1 Blonds with par value of $382.000 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, es 1.251247 and final answers to 0 decimal places, es 38,548. If no entry is required, select "No Entry"for the account titles and enter for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually) 645 PM Debit Credit Date Account Titles and Explanation I (To record the interest) (To amortize the premium) (To amortize the premium) Apr. 1. 2018 I (To record the interest) (To record the interest) 1 (To amortize the premium)