Assume that on February 27, 2011, Rite Aid repurchased the 9.5% senior notes due in June 2017 for $797,769. Prepare the journal entry to record this transaction.

Original purchase information:

9.5% senior notes due June 2017 ($810,000 face value less unamortized discount of $8,130 and $9,431)

2011: 801,870

2010: 800,569