Splish Co. selis $404,000 of 12% bonds on June 1, 2020. The bonds pay interest on December 1 and June 1 . The due date of the bonds is June 1, 2024. The bonds yield 10\%. On October 1,2021, Splish buys back $125,240 worth of bonds for $130,240 (includes accrued interest). Give entries through December 1, 2022. Prepare a bond amortization schedule using the effective-interest method for discount and premium amortization. Amortize premium or discount on interest dates and at year-end. (Round answers to O decimal places, e.g. 38,548.) Prepare all of the relevant journal entries from the time of sale until December 31,2022 . (Assume that no reversing entries were made.) (Round present value factor calculations to 5 decimal places, e. . 1.25124 and the final answers to 0 decimal places eg. 58,971 . If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) 12/31/20 Interest Expense Premium on Bonds Payable Interest Payable 6/1/21 Interest Expense Interest Payable Premium on Bonds Payable 10/1/21 Interest Expense Premium on Bonds Payable Cosh (To record interest expense and premium amortization) 10/1/21 (To record buy back of bonds) 12/1/21 12/31/21 6/1/22 12/1/22