A company has bonds outstanding with a face value of $100,000. The unamortized discount on these bonds is $2,700. If the company retired these bonds at a call price of 104, the journal entry to record this retirement includes: A. a debit Bonds Payable for $100,000, a debit to Loss on Bond Retirement for $6,700, and a credit to Cash for $106,700. B. a debit to Bonds Payable for $100,000, a debit to Premium on Bonds Payable for $2,700, a credit to Cash for $101,000, and a credit to Gain on Bond Retirement for $6,700. C. a debit Bonds Payable for $100,000, credit to Cash for $104,000, a debit to iscount on Bonds Payable for $2,700, and a debit to loss on Bond Retirement for $6,700. D. a debit Bonds Payable for $100,000, a debit to Loss on Bond Retirement for $6,700, a credit to Discount on Bond Payable for $2,700 and a credit to Cash for $104,000. E. None of these answers is correct.