Windsor, Inc had outstanding $6,360,000 of 12% bonds (interest payable July 31 and January 31 ) due in 10 years. On July 1 , it issued $8,450,000 of 11%,15 year bonds (interest payable July 1 and January 1) at 99 . A portion of the proceeds was used to call the 12%, bonds (with unamortized discount of 5254.400 ) at 104 on August 1. Prepare the joumal entries foessary to record issue of the new bonds and the refunding of the bonds. (Recond entries in the order displayed in the problem statement. If no entry is requirud, select "No Entry" for the account titles and enter O for the onounts. Credit account tities are autsmotically indented when the amount is entered. Do not indent manually, List all debit entries before credit entries)