The following section is taken from Novak Corp.$\text{'}$s balance sheet at December $31,2021.$

Current liabilities

Interest payable

$$75,750$

Long$-$term liabilities

Bonds payable, $5\%,$ due January $1,2024,1,515,000$

Bond interest is payable annually on January $1.$ The bonds are callable on any interest date.

$($a$)$

Journalize the payment of the bond interest on January $1,2022.($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

Date Account Titles and Explanation Credit

Jan. $1$ Debit

$($b$)$

Assume that on January $1,2022,$ after paying interest, Novak calls bonds having a face value of $$572,000.$ The call price is $101.$ Record the redemption of the bonds. $($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$