(5 points) Concord Company had bonds outstanding with a face value of 5400,000 . On Agril 30, 2017, when these bonds had an unamortized diveourt of \$35,000, ther wetre called in at 103. To pary for these bonds, Concord had ksued other bonds a menth earlier bearing a lower interest rate. The newly issued bonds had a life of 10 years. The new bonds were issuted at 101 (face value $400,000 ). Ipnoring interest, record the journal entries for the redemption of the old bonds and the issuance of the Redemption of Old Bonds Itruance of New Bondt