Vaughn Co$.$ sels $\backslash (\backslash$$ $440,000\backslash )$ of $\backslash (12\backslash \%\backslash )$ bonds on June $1,2025.$ The bonds pay interest on December $1$ and June $1.$ The due date of the bonds is June $1,2029.$ The bonds yield $\backslash (8\backslash \%\backslash ).$ On October $1,2026,$ Vaughn buys back $\backslash (\backslash$$ $140,800\backslash )$ worth of bonds for

$\backslash (\backslash$$ $147,800\backslash )($includes accrued interest$).$ Give entries through December $1,2027.$

Prepare a bond amortization schedule using the effective$-$interest method for discount and premium amortization. Amortize premium or discount on interest dates and at year$-$end. $($Round onswers to $0$ decimal ploces, e$.$g $38,548.)$

Prepare all of the relevant journal entries from the time of sale until December $31,2027.($Assume that no reversing entries were made$)($Round present value factor calculations to $5$ decimal places, eg$.1\mathrm{.}25124$ and the final answers to $0$ decimal ploces eg$.58,971.$

Record entries in the order displayed in the problem statement. If no entry is required, select $\backslash (\{\}^\{*\}\backslash )$ No Entr" for the account $\backslash (\backslash$begin$\{$array$\}\{$l$\}\backslash$text $\{$ ities ond enter $\}\backslash$end$\{$array$\}\backslash ).$ Record entries in the order displayed in the problem statement. If no entry is requived, select $"$No Entry" for the account tities and enter $0$ for the amounts. Credit account tities ore outomatically indented when the amount is entered. Do not indent manually. List all debit entries re credit entries.$)$