The long$-$term liability section of Eastern Post Corporation$$s balance sheet as of December $31,2023,$ included $12\%$ bonds having a face amount of $$41\mathrm{.}6$ million and a remaining premium of $$6\mathrm{.}4$ million. On January $1,2024,$ Eastern Post retired some of the bonds before their scheduled maturity.

Required:

Prepare the journal entry by Eastern Post to record the redemption of the bonds under each of the independent circumstances below:

Eastern Post called half the bonds at the call price of $104(104\%$ of face amount$).$

Eastern Post repurchased $$10\mathrm{.}4$ million of the bonds on the open market at their market price of $$10\mathrm{.}9$ million.