Kant Corporation retres early its $100,000 face value bonds at 104 on January 1, following the payment of interest On the retirement date, the bonds had an unamortized Premum of $1,750 and unamortized Bond Issue Costs of $2.500. The journal entry to record the Retirement will include a Ca debit of $4,000 to Loss on Bond Retirement Oh debit of $2,500 to Bond Issue Costs Oc credit of $1,750 to Premium on Bond Payable Od debit of $4,750 to Loss on Bond Retirement Dedebit of $8.250 to Loss on Bond Retirement