A company retired $85 million of its 5% bonds at 104 ($88.4 million) before their scheduled maturity. At the time, the bonds had a remaining discount of $3 million. Prepare the journal entry to record the redemption of the bonds. (Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5). If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)