Splish Co, sells $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 0 decimal places, e.g. 38,548.)