Analyzing Financial Statement Effects of Bond Redemption Dechow, Inc., issued $300,000 of 8%, 15-year bonds at 96 on July 1, 2015. Interest is payable semiannually on December 31 and June 30. Through June 30, 2022, Dechow amortized $3,823 of the bond discount. On July 1, 2022, Dechow will retire the bonds at 101. Record the issue and retirement of these bonds in the financial statement effects template. (Assume the June interest expense has already been recorded.) Note: Use negative signs with your answers, when appropriate. Note: Select "N/A" as your answer if a part of the accounting equation is not affected. Transaction Cash Asset Issuance of bonds. Retirement of bonds issued. Bonds payable Bond discount Bond premium Cash Loss on retirement of bonds Gain on retirement of bonds Retained earnings N/A Noncash Assets Balance Sheet Liabilities Bonds payable Contra Liability + Contributed Capital Earned Capital Revenue Income Statement Net Expenses Income