I am having trouble understanding Bond Redemption before maturity. I know that bonds payable is debited since the face value is paid off and that cash is credited since you use the cash for pay off. But what accounts are debited and credited in between?

Swifty Corporation redeemed $184,000 face value, 11% bonds on April 30, 2017, at 101 . The carrying value of the bonds at the redemption date was $166,257. The bonds pay annual interest, and the interest payment due on April 30, 2017, has been made and recorded. (Credit account titles are automatically indented when amount is entered. Do not indent manually) ly.) Date Account Titles and Explanation Debit Credit Apr. 3 0 TBonds Payable 184000 cash 185840