Teal Co$.$ sells $\backslash (\backslash$$ $365,000\backslash )$ of $\backslash (12\backslash \%\backslash )$ bonds on June $1,2020.$ The bonds pay interest on December $1$ and June $1.$ The due date of the bonds is June $1,2024.$ The bonds yield $\backslash (8\backslash \%\backslash ).$ On October $1,2021,$ Teal buys back $\backslash (\backslash$$ $116,800\backslash )$ worth of bonds for $\backslash (\backslash$$ $123,800\backslash )($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$.38,548.)$