Redemption of Bonds Issued at a Discount

Mutschelknaus Manufacturing sold bonds at a discount for $$316,400($discount of $$11,100)$ seven years ago.

a$.$ The corporation redeems $$25,800$ of this issue at $97.$ The unamortized discount is $$370.$

b$.$ The corporation redeems $$28,500$ of this issue at $99.$ The unamortized discount is $$480.$

Prepare journal entries to record the redemption in $($a$)$ and $($b$).$

$\backslash$table$[[,$ACCOUNT TITLE,$\backslash$table$[[$DOC$.$ POST,$],[$NO$.$ REF.$]],$DEBIT,,CREDI,$],[1$ a$.,$Bonds Payable $,,,,,],[2,$Discount on Bonds Payable,,,,,$$