I need help with the hightlighted journal entry below

On January 1, 2018, the general ledger of Freedom Fireworks includes the following account balances Credit Accounts Cash AccountsReceivable Inventory Land Buildings Allowance for Uncollectible Accounts Accumulated Depreciation Accounts Payable Bonds Payable Discount on Bonds Payable Common Stock Retained Earnings Debit $102,500 36,600 153,300 80,300 133,000 $ 3,100 10,900 32,000 133,000 31,300 213,000 145,000 $ 537,000 537,000 Totals During January 2018, the following transactions occur: January 1 Borrow $113,000 from Captive Credit Corporation. The installment note bears interest at 6% annually and matures in 5 January 1 Called the bonds at the contractual call price of $113,000. The 6% bonds pay interest semiannually each June 30 and years, Payments of $2,110 are required at the end of each month for 60 months December 31