Green LTD retires its bonds at 106 on January 1. The face value of the bonds is $600,000. The carrying value of the bonds at retirement is $619,500. The entry to record the retirement will include a: * debit of $36,000 to Premium on Bonds Payable. * debit of $19,500 to Premium on Bonds Payable. O credit of $19,500 to Gain on Retirement of Bonds. * credit of $19.500 to Loss on Retirement of Bonds