Golfer Corporation sold \(\$ 800,000\) of its \(10.2 \%, 20\)-year bonds at \(983 / 4\) on their date of issue, January 1, 1990. Five years later, on January 1, after the bond interest for the period had been paid and \(25 \%\) of the total discount on the issue had been amortized, the corporation purchased \(\$ 200,000\) par value of the bonds on the open market at \(1021 / 4\) and retired them. Give the entry to record the retirement.