1. A company has bonds outstanding with a par value of $100,000. The unamortized discount on these bonds is $4,500. The company calls these bonds at a price of $97,000. What is the journal entry to record this early retirement of bonds? 2. A company has bonds outstanding with a par value of $100,000. The unamortized discount on these bonds is $4,500. The company calls these bonds at a price of $94,000. What is the journal entry to record this early retirement of bonds