Crandle Company issued $1,000,000 of 5 -year, 8% callable bonds on January 1,2023 . The bonds pay interest semi-annually on July 1 and January 1. On January 2, 2025, the bonds were called at 102 . If the carrying value of the bonds on that date is $990,000 the journal entry to record the retirement of the bonds will include a. a credit to Discount on Bonds Payable of $10.000. b. a credit to Gain on Retirement of $30,000. c a debit to Bonds Payable of $990,000. d. a credit to Cash for 5990,000