Destin Co. issued $250,000,9%,10-year bonds on January 1, 2021. On December 31,2022 (after the periodic interest payment was made), the unamortized discount is $642. On January 1,2023 , Destin retires one-half of these bonds on the open market at 10121. The journal entry to record the sale of this retirement of debt would include: a credit to Discount on Bonds Payable of $624 a debit to Discount on Bonds Payable of $321 a credit to Gain on Retirement of Bond of $2,196 a debit to Loss on Retirement of Bond of $2,196 a debit to Loss on Retirement of Bond of $624