Titania Co$.$ sells bonds on June $1,2020.$ The bonds pay interest on December $1$ and June $1.$ The due date of the bonds is June $1,2024.$ On October $1,2021,$ Titania buys back a portion of the bonds. Additional information follows:Par value of the bonds issued $$414,000$ Semi$-$Annual Rate

Stated interest rate $12\%0\mathrm{.}06$

Bond yield rate $10\%0\mathrm{.}05$

Face amount of bonds bought back $$136,620$

Amount paid to buy back bonds including interest $$143,620$

Give the entries through December $1,2022.$