Rose Apothecary Inc. Issued a $3-$year $$100,000$ bond with an $8\%$ stated rate sold to yield $10\%$ on January $1,2024.$ Interest is payable annually on December $31$st$.$ Bond Issue Costs are $$5,000$ and the bond had an issue price of $$95,027.$ The $3-$year bonds are recalled at $105$ on $12/31/2025.$ Expenses to recall the bonds are $$2,000.$

What is the ending balance in the following accounts at $12/31/2025?$

$1.$ Unamortized Bond Issue Cost $=$

$2.$ Bonds Payable $=$

$3.$ Discount on Bonds Payable $=$

What are the following calculations?

$1.$ Cash Paid $=$

$2.$ Loss on redemption $=$

What is the journal Entry on $12/31/2025?$