Cupola Fan Corporation issued 8%, $470,000, 10-year bonds for
$459,000 on June 30, 2018. Debt issue costs were $2,200. Interest
is paid semiannually on December 31 and June 30. One year from the
issue date (July 1, 2019), the corporation exercised its call
privilege and retired the bonds for $465,000. The corporation uses
the straight-line method both to determine interest expense and to
amortize debt issue costs. Required: 1. to 4. Prepare the journal
entry to record the issuance of the bonds, the payment of interest
and amortization of debt issue costs on December 31, 2018 &
2019, and the call of the bonds. (If no entry is required for a
transaction/event, select "No journal entry required" in the first
account field.)