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Instructions On June 1, 2019, Fignon Company recalls bonds with a face value of $600,000 and a current book value of $590,000. Fignon pays $594,000 to retire the bonds. Required: Prepare the journal entry to record the retirement of the bonds.X Chart of Accounts ASSETS REVENUE 111 Cash 411 Sales Revenue 121 Accounts Receivable 436 Gain on Bond Redemption 141 Inventory 152 Prepaid Insurance EXPENSES 181 Equipment 500 Cost of Goods Sold 198 Accumulated Depreciation 511 Insurance Expense 512 Utilities Expense LIABILITIES 521 Salaries Expense 211 Accounts Payable 532 Bad Debt Expense 231 Salaries Payable 540 Interest Expense 250 Unearned Revenue 541 Depreciation Expense 255 Bonds Payable 559 Miscellaneous Expenses 256 Premium on Bonds Payable 892 Loss on Bond Redemption 257 Discount on Bonds Payable 910 Income Tax Expense 261 Income Taxes Payable EQUITY 311 Common Stock 331 Retained EarningsGeneral Journal X Prepare the journal entry to record the retirement of the bonds on June 1. General Journal Instructions PAGE 1 GENERAL JOURNAL DATE ACCOUNT TITLE POST. REF. DEBIT CREDIT N 4