Birzeit Corporation retires its $100,000 face value bonds at 104 on January 1, following the payment of interest. The carrying value of the bonds at the redemption date is $106,145. The entry to record the redemption will include a Birzeit Corporation retires its $100,000 face value bonds at 104 on January 1, following the payment of interest. The carrying value of the bonds at the redemption date is $106,145. The entry to record the redemption will include a