Year $1$ July $1.$ Issued $$4,770,000$ of five$-$year, $10\%$ callable bonds dated July $1,$ Year $1,$ at a market $($effective$)$ rate of $11\%,$ receiving cash of $$4,590,228.$ Interest is payable semiannually on December $31$ and June $30.$ Oct. $1.$ Borrowed $$310,000$ by issuing a $10-$year, $7\%$ installment note to Nicks Bank. The note requires annual payments of $$44,137,$ with the first payment occurring on September $30,$ Year $2.$ Dec. $31.$ Accrued $$5,425$ of interest on the installment note. The interest is payable on the date of the next installment note payment. $31.$ Paid the semiannual interest on the bonds. The bond discount amortization of $$17,977$ is combined with the semiannual interest payment. Year $2$ June $30.$ Paid the semiannual interest on the bonds. The bond discount amortization of $$17,977$ is combined with the semiannual interest payment. Sept. $30.$ Paid the annual payment on the note, which consisted of interest of $$21,700$ and principal of $$22,437.$ Dec. $31.$ Accrued $$5,032$ of interest on the installment note. The interest is payable on the date of the next installment note payment. $31.$ Paid the semiannual interest on the bonds. The bond discount amortization of $$17,977$ is combined with the semiannual interest payment. Year $3$ June $30.$ Recorded the redemption of the bonds, which were called at $98.$ The balance in the bond discount account is $$107,864$ after payment of interest and amortization of discount have been recorded. Record the redemption only. Sept. $30.$ Paid the second annual payment on the note, which consisted of interest of $$20,129$ and principal of $$24,008.$ Required: Round all amounts to the nearest dollar. $1.$ Journalize the entries to record the foregoing transactions. If an amount box does not require an entry, leave it blank. Date Account Debit Credit Year $1$ July $1$ fill in the blank $2$ fill in the blank $3$ fill in the blank $5$ fill in the blank $6$ fill in the blank $8$ fill in the blank $9$ Oct. $1$ fill in the blank $11$ fill in the blank $12$ fill in the blank $14$ fill in the blank $15$ Dec. $31-$Note fill in the blank $17$ fill in the blank $18$ fill in the blank $20$ fill in the blank $21$ Dec. $31-$Bond fill in the blank $23$ fill in the blank $24$ fill in the blank $26$ fill in the blank $27$ fill in the blank $29$ fill in the blank $30$ Year $2$ June $30$ fill in the blank $32$ fill in the blank $33$ fill in the blank $35$ fill in the blank $36$ fill in the blank $38$ fill in the blank $39$ Sept. $30$ fill in the blank $41$ fill in the blank $42$ fill in the blank $44$ fill in the blank $45$ fill in the blank $47$ fill in the blank $48$ fill in the blank $50$ fill in the blank $51$ Dec. $31-$Note fill in the blank $53$ fill in the blank $54$ fill in the blank $56$ fill in the blank $57$ Dec. $31-$Bond fill in the blank $59$ fill in the blank $60$ fill in the blank $62$ fill in the blank $63$ fill in the blank $65$ fill in the bla