Lemon Co. sells $1,000,000 of 10% bonds on August 1, 2014. The bonds pay interest on February 1 and August 1. The due date of the bonds is August 1, 2017. The bonds yield 12. On October 1, 2015, Lemon buys back $200,000 worth of bonds for $218,000, including accrued interest. Record the entries through February 1, 2016.