The following cases are independent: 

Case A 

On 1 January 20X5, Radar Co. issued $200,000 of bonds payable with a stated interest rate of 12%, payable annually each 31 December. The bonds matured in 20 years and had a call price of 103, exercisable by Radar at any time after the fifth year. The bonds originally sold to yield 10%. On 31 December 20X16, after interest was paid, the company called the bonds. Radar uses effective interest amortization; its accounting period ends 31 December.

Required:
Give the entry for retirement of the debt. 

Case B 

On 1 January 20X2, Nue Corp. issued $200,000 of 10%, 10-year bonds to yield 11%. Interest is paid each 31 December, which also is the end of the accounting period. The company uses effective interest amortization. On 1 July 20X5, the company purchased all of the bonds at 101 plus accrued interest.

Required:
1. Give the issuance entry.
2. Give all entries on 1 July 20X5.