13. (6 points) Concord Company had bonds outstanding with a face value of $400,000. On April 30, 2017, when these bonds had an unamortized discount of $35,000, they were called in at 102. 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 100 (face value $400,000). 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 4-30-17 Accounts Issuance of New Bonds Date 3-30-17 DR CR Accounts DR CR