D. Shepards Pi Corp. redeemed $172,000 face value, 9% bonds on April 30, at 103. The carrying value of the bonds at the redemption date was $155,414. The bonds pay annual interest, and the interest payment due on April 30, had already been made and recorded. Prepare the appropriate entry for the redemption of the bonds using the Journal Entry format (don't worry about the General Ledger posting this time)