On June $30,2020,$ HPR issued $100$ callable, five$-$year bonds when the market rate was five per cent. The bonds paid an annual coupon rate of six per cent. The coupon was distributed semi$-$annually on June $30$ and December $30.$ On November $1,2022,$ HPR recalled $25$ per cent of the outstanding bonds when the market interest rate was four per cent. $\backslash (\{\}^\{2\}\backslash )$ At fiscal year end, the market interest rate was $4\mathrm{.}5$ per cent.

Please find the entries for $2022-2023.$ There should be $5$ entries to record. Make an adjusting entry for Nov $1$st$,$ based on the balance sheet.