On April $1,2025,$ Bridgeport Company sold $21,600$ of its $10\%,15-$year, $$1,000$ face value bonds at $97.$ Interest payment dates are April $1$ and October $1,$ and the company uses the straight$-$line method of bond discount amortization. On March $1,2026,$ Bridgeport took advantage of favorable prices of its stock to extinguish $6,300$ of the bonds by issuing $207,900$ shares of its $$10$ par value common stock. At this time, the accrued interest was paid in cash. The company$$s stock was selling for $$31$ per share on March $1,2026.$ Prepare the journal entries needed on the books of Bridgeport Company to record the following: $($a$)$ April $1,2025$: Issuance of the bonds. $($b$)$ October $1,2025$: Payment of semiannual interest. $($c$)$ December $31,2025$: Accrual of interest expense. $($d$)$ March $1,2026$: Extinguishment of $6,300$ bonds. $($No reversing entries made.$)$ On April $1,2025,$ Bridgeport Company sold $21,600$ of its $10\%,15-$year, $$1,000$ face value bonds at $97.$ Interest payment dates are April $1$ and October $1,$ and the company uses the straight$-$line method of bond discount amortization. On March $1,2026,$ Bridgeport took advantage of favorable prices of its stock to extinguish $6,300$ of the bonds by issuing $207,900$ shares of its $$10$ par value common stock. At this time, the accrued interest was paid in cash. The company's stock was selling for $$31$ per share on March $1,2026.$ Prepare the journal entries needed on the books of Bridgeport Company to record the following. $($Do not round intermediate calculations. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.$)($a$)$ April $1,2025$: issuance of the bonds. $($b$)$ October $1,2025$: payment of semiannual interest. $($c$)$ December $31,2025$: accrual of interest expense. $($d$)$ March $1,2026$: extinguishment of $6,300$ bonds. $($No reversing entries made.$)$ Cash Discount on Bonds Payable Bonds Payable $0/1/25$ Interest Expense Interest Expense $3/1/26$ Interest Payable Cash Discount on Bonds Payable $($To record interest and discount on bonds retired$)$

$($To record extinguishment of the bonds$)$