2. $100,000 bonds with a carrying value of $103,600 were retired at a call price of $101,000. The journal entry to retire the bonds would include a: a) debit to Premium on Bonds Payable for $2,600 b) credit to Cash for $101,000 c) debit to Bonds Payable for $101,000 d) credit to Gain on Retirement of Bonds for $3,600 Leave blank