After making its interest payment, Lucky Duck Corporation has decided to retire its $800,000 face value bonds at 97 on December 31. The carrying value at retirement is $770,000. The entry to record the retirement will include a debit of $30,000 to Discount on Bonds Payable credit of $30,000 to Discount on Bonds Payable credit of $24,000 to Discount on Bonds Payable debit of $24,000 to Discount on Bonds Payable