Cheyenne Co$.$ sells $$402,000$ of $8\%$ bonds on June $1,2023.$ The bonds pay interest on December $1$ and June $1.$ The due date of the bonds is June $1,2027.$ The bonds yield $6\%.$ On October $1,2024,$ Cheyenne buys back $$120,600$ worth of bonds for $$126,600($includes accrued interest$).$ Provide entries through December $1,2025.$ Construct an amortization table. $($Hint: Refer to Chapter $3$ for tips on calculating and use the calculations from the financial calculator for the journal entries.$)($For calculation purposes, use $5$ decimal places as displayed in the factor table provided and final answers to $0$ decimal places, e$.$g$.,5\mathrm{.}275.$ Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$

THIS PART: Prepare all of the relevant journal entries from the time of sale. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $$No Entry$$ for the account titles and enter $0$ for the amounts. List all debit entries before credit entries. Record journal entries in the order presented in the problem.$)$