A company has the following accounts at its November 30 year-end: - Bonds Payable - $200,000 - Premium on Bonds Payable - $8,000 It has just made the semi-annual interest payment. On the next interest payment date of May 30 (assuming the company does not pay off the bond earlier), the following entry would be recorded: Interest Expense $6,750 Premium on Bonds Payable 2,250 Cash $9,000 If the company DOES retire the bond at 104 on May 30, what additional journal entry would be required that day