Brief Exercise 9-17 Record early retirement of bonds issued at a premium (LO9-7) Premium Pizza retires its 6% bonds for $57,000 before their scheduled maturity. At the time, the bonds have a face value of $55,100 and a carrying value of $59,115. Record the early retirement of the bonds. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)