37.	JKL Corporation retires its $500,000 face value bonds at 102 on January 1, following the payment of interest. The carrying value of the bonds at the redemption date is $481,250. The entry to record the redemption will include a
	A)	credit of $18,750 to Loss on Bond Redemption.
	B)	credit of $18,750 to Discount on Bonds Payable.
	C)	debit of $28,750 to Gain on Bond Redemption.
	D)	debit of $10,000 to Premium on Bonds Payable.