Moving to another Question 37 1 points Save A Cerner Industrial Inc. retires its bonds (par value $100,000) at 105 on January 1 immediately following the payment of semiannual interest. The carrying value of the bonds at retirement date is $103,745. Cerner's journal entry to record the retirement will include a Debit to Premium on Bonds Credit to Premium on Bonds Debit to Discount on Bonds Credit to Bonds Payable Credit to Gain on Retirement of Bonds