Sweet Co$.$ sells $$491,000$ of $8\%$ bonds on March $1,2025.$ The bonds pay interest on September $1$ and March $1.$ The due date of the bonds is September $1,2028.$ The bonds yield $12\%.$

Give entries through December $31,2026.$

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$.38,548.)$

The bond amortization schedule is completed correctly. Need help with the journal entries in last two images