Company "D" issued bonds with the following details Date of issuance Date of maturity Face value Stated rate Market rate Interest dates Amortization method On January 1st, 2015, after the interest was paid, company "D" called back all bonds 01/01/2010 01/01/2020 $ 200,000 12% 9% Jan 1st and July 1st Effective interest rate Price paid to buy back the bonds $ 145,000 What is the journal entry on 1/1/2015