13. (5 points) Concord Company had bonds outstanding with a maturity value of $311,000. On April 30, 2017, when these bonds had an unamortized discount of $11,000, they were called in at 105. To pay for these bonds, Concord had issued other bonds a month earlier bearing a lower interest rate. The newly issued bonds had a life of 10 years. The new bonds were issued at 101 (face value $311,000). Ignoring interest, record the journal entries for the redemption of the old bonds and the issuance of the new bonds. Redemption of Old Bonds Date Accounts DR CR 4-30-17 Issuance of New Bonds Date Accounts 3-30-17 DR CR