March $1$

Issued $$210,000($face value$)$ B$\%$ bonds for $$228,942,$ including accrued interest. Interest is payable semi$-$annually an December $1$ and

June $1$ with the bonds maturing $10$ years from the previaus December $1.$ The bonds are callable at $104.$

June $1$

Paid semi$-$annual interest on the bonds. Use straight$-$line amortization for any premium or discount.

December $1$

Paid semi$-$annual interest on the bonds, and then purchased $$105,000$ face value bonds at the call price in accordance with the

provisions of the bond indenture.

Prepare the necessary journal entries to record the above transactions relating to the long$-$term issuance of bonds by Splish Brothers

Corp. $($List all debit entries before credit entries. 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 occount titles and enter $0$ for the amounts. Record journal entries in the order

presented in the problem. Do not round intermediate calculations. Round answers to $0$ decimal places, es$.5,275.)$