Norwich, Inc., issued $257,000 of 8%, 15-year bonds at 96 on June 30, 2009. Interest is payable semiannually on December 31 and June 30. Through June 30, 2015, Norwich amortized $3,000 of the bond discount. On June 30, 2015, Norwich retired the bonds at 101 (after making the interest payment on that date). Prepare the journal entry to record the bond retirement on June 30, 2015.