On December $31,$ Year $2,$ CD Corporation issued $$1,000,000($face value$)6\%$ bonds to yield $5\%.$ Interest is payable semi$-$annually on December $31$ and June $30,$ with the bonds maturing in $10$ years. The bonds are callable at $102.$ On September $30,$ Year $4,$ CD Corp. redeemed $40\%$ of the bond issue at the call price plus accrued interest. CD Corporation follows IFRS. Round your answers to the nearest dollar.

Required:

a$.$ Provide a bond amortization table for the first four interest periods. $(2$ marks$)$

b$.$ Provide the following journal entries:

Issue of the bonds $(2$ marks$)$

Interest payment on June $30,$ Year $4($note the date$)(2$ marks$)$

c$.$ Provide the journal entry to redeem the bonds. Provide calculations for possible part marks. $(4$ marks$)$