The long-term liability section of Eastern Post Corporation's balance sheet as of January 1, 2018, included 9% bonds having a face amount of $43.6 million and a remaining premium of $6.9 million. On January 1, 2018, 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: 1. Eastern Post called half the bonds at the call price of 105 (105% of face amount) 2. Eastern Post repurchased $10.9 million of the bonds on the open market at their market price of $11.4 million