56. Horner Corporation's balance sheet revealed the following bond issue outstanding on January 1 of the current year: Bonds payable Less: Discount on bonds payable $500,000 24,000 $476,000 The bonds carry a 12% interest rate; interest is payable semiannually on June 30 and December 31. The discount is being amortized at the rate of $6,000 per year. On June 30, the company paid the semiannual interest due and then called and retired 40% of the bonds at 104. a. Prepare the entry to record the semiannual interest payment on June 30. b. Prepare the entry to amortize bond discount on June 30. c. Prepare the entry to record the bond retirement. d. Present the proper disclosure of the bonds payable on the company's balance sheet immediately after the retirement