Victoria Aerospace Inc. raised $$9,371,338$ by selling $$9,000,000$ of$$ six$-$year, $10\%$ bonds dated January$1,2023.$ Victoria used part of the proceeds to pay its investment$$ bank's fee of $$600,000$ and related legal and accounting fees of $$400,000.$ Interest is payable on June $30$ and December $31$ each year. Victoria

can call the bonds on January$1,2026,$ at $103.$

The company exercises this$$ privilege, redeeming $20\%$ of the bonds on the call date and retiring them. The$$ company's year$-$end date is December $31.$

Prepare journal entries to record: a$.$ the issuance of the bonds on January $1,2023.$ b$.$ payment of interest and related amortization on December $31,2025.$ c$.$ repurchase of the bonds on January $1,2026.$ d$.$ retirement of the remaining bonds on December $31,,$ assuming that the final interest payment has already been recorded in the company's books. $2028($Record debits first, then credits. Explanations are not required.$)$