A $5,000,000 bond issue of 10 -year bonds with a 6% coupon rate and interest to be paid annually was made by DEF Company on January 1, 2013. The bonds were originally issued/sold at 96 and have been amortized using the effective interest method through December 31, 2019 at which time the balance in the bond discount, after year-end adjusting entries, was $130,000 (assume 130,000 is the balance in the bond discount account at 12/3/19, even if not mathematically correct). The effective interest rate was 7%. On June 30,2020 , DEF retired all the bonds by exercising the call feature, The call price was 101. Required: Prepare the journal entry for the call of the bonds on June 30,2020 . (Remember to amortize the discount and update the book value of the bonds for the half-year prior to retirement)