Boston, Inc. issued $100,000, 10-year, 10% bonds on January 1, 2015 for $112,000. Boston uses the straight-line method of amortization of the premium. On April 1, 2018, Boston reacquired the bonds for retirement when they were selling for 102 on the open market.

Prepare the general journal entries to record the retirement of the bonds, including the accrual of interest since the last payment and amortization of the premium.