Jackson Company on January 1,2022 issued $600,000,15-year, 10% callable bonds for 101%. On December 31,2025 Jackson redeemed the bonds at 102% REQUIRED: (1) Prepare the journal entry to record the issuance of the bond (DO NOT NEED TO DO THE 4-step process) (2) Determine the amount of the discount/premium that is still not amortized (straight-line) (3) Prepare the journal entry to record the calling of the bond.