Problem 14-16 (Algo) Debt issue costs; issuance; expensing; early extinguishment; straight-line amortization [LO14-2, 14-5] Cupola Fan Corporation issued 8\%, $590,000, 10-year bonds for $561,000 on June 30,2021 . Debt issue costs were $3,400. Interest is paid semiannually on December 31 and June 30. One year from the issue date (July 1,2022 ), the corporation exercised its call privilege and retired the bonds for $565,000. The corporation uses the straight-line method both to determine interest expense and to amortize debt issue costs. Required: 1. to 4. Prepare the journal entry to record the issuance of the bonds, the payment of interest and amortization of debt issue costs on December 31, 2021 \& June 30, 2022, and the call of the bonds. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet 1 Record the call of the bonds. Note: Enter debits before credits