The following situations are independent of each other. For each situation, prepare the appropriate journal entry for the redemption of the bonds. (a) Whispering Winds Corp. redeemed $146,000 face value, 9% bonds on April 30, 2025, at 104 . The carrying value of the bonds at the redemption date was $131,838. The bonds pay wnual interest, and the interest payment due on April 30, 2025, has been made and recorded. (List all debit entries before credit entries," Credit account titles are automatically indented when amount is entered, Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) (b) Shamrock, Inc, redeemed $173,000 face value, 13,0\% bonds on June 30, 2025, at 97 . The carrying value of the bonds at the redemption date was $186,840. The bonds pay annual interest, and the interest payment due on June 30,2025 , has been made and recorded. (Lst all debit entries before credit entries. Credit occount titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter Ofor the amounts)