On April $1,2025,$ Stellar Company sold $27,000$ of its $\backslash (12\backslash \%,15-$y e a r$,\backslash$$ $1,000\backslash )$ face value bonds at $97.$ Interest payment dates are April $1$ and October $1,$ and the company uses the straight$-$line method of bond discount amortization. On March $1,2026,$ Stellar took advantage of favorable prices of its stock to extinguish $4,800$ of the bonds by issuing $158,400$ shares of its $\backslash (\backslash$$ $10\backslash )$ par value common stock. At this time, the accrued interest was paid in cash. The company's stock was selling for $\backslash (\backslash$$ $30\backslash )$ per share on March $1,2026.$ Prepare the journal entries needed on the books of Stellar Company to record the following. $($Do not round intermediate calculations. 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 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 $4,800$ bonds. $($No reversing entries made.$)$ No$.($a$)($b$)$ L $($c$)($d$)($To record interest and discount on bonds retired$)($To record extinguishment of the bonds$)$

$($a$)$

Discount on Bonds Payable

Bonds Payable

$($b$)$

Interest Expense

Cash

$[$

$($c$)$

Interest Expense

Interest Payable

$($d$)$

$[$L$]$ Bonds Payable

Common Stock

Paid$-$in Capital in Excess of Par $-$ Common Stock $[4]]$

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