I just need help with the journal entry for 10/1/21.

(To record interest expense and premium amortization) 10/1/21 Bonds Payable \begin{tabular}{r} 127,040 \\ \hline 11,981 \\ \hline \\ \hline \end{tabular} Premium on Bonds Payable \begin{tabular}{|l|} \hline \\ \hline \\ \hline \\ \hline 116,160 \\ \hline \end{tabular} Gain on Redemption of Bonds Cash (To record buy back of bonds) 12/1/21 Interest Expense 11,931 Cash 16,198 12/31/21 Interest Expense 1,960 Premium on Bonds Payable 4,267 4,267 ,198 Premium on Bonds Payable 740 Interest Payable 2,700 Cash 12/31/20 Interest Expense Premium on Bonds Payable Interest Payable 6/1/21 Interest Expense Interest Payable Premium on Bonds Payable Cash 10/1/21 Interest Expense Premium on Bonds Payable Cash 23,820 \begin{tabular}{r} 2,964 \\ \hline 1,006 \\ \hline \end{tabular} 3,970 14,822 \begin{tabular}{r} \hline 3,970 \\ \hline 5,028 \\ \hline \end{tabular} 23,820 \begin{tabular}{r} \hline 3,743 \\ \hline 1,339 \\ \hline \end{tabular} Pina Co. sells $397,000 of 12% 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 . The bonds yield 8%. On October 1,2021 , Pina buys back $127,040 worth of bonds for \$132,040 (includes accrued interest). Give entries through December 1, 2022. Prepare a bond amortization schedule using the effective-interest method for discount and premium amortization. Amortize premium or discount on interest dates and at year-end. (Round answers to 0 decimal places, e.g. 38,548 .) 6/1/22 Interest Expense 9,800 Interest Payable 2,700 Premium on Bonds Payable 3,698 Cash \begin{tabular}{r} 3,698 \\ \hline \\ \hline \end{tabular} 12/1/22 Interest Expense 11,582 16,198 Premium on Bonds Payable 4,615 Cash 16,198 Prepare all of the relevant journal entries from the time of sale until December 31, 2022. (Assume that no reversing entries were made.) (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and the final answers to 0 decimal places e.g. 58,971. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)