On April 1, 2019, Dave’s Deli issued $70,000 of its 9 percent bonds, maturing 10 years later. Interest is payable semiannually on April 1 and October 1. The issue price was 94.0. Dave’s has decided to retire the bonds on August 1, 2022, three years and four months after the bonds were initially issued. The bonds were repurchased at 99. After recording the accrued interest expense payable through August 1, 2022, the balance in the Discount on Bonds Payable account is $2,800. Give the general journal entry to record the repurchase and retirement of the bonds.