Troy Company sells $2,400,000 of 6% bonds on June 1, 2010. The bonds pay interest on December 1 and June 1. The due date of the bonds is June 1, 2014. The bonds yield 5% On October 1, 2011, Tampa Company buys back $720,000 worth of the bonds for $738,000 (includes accrued interest). Give the entries through December 31, 2012.