on december $31,2023,$ jakubowski co called its $9\%$ bonds at a price of $107.$ the $10-$year bonds have a face amount of $18$ million and were issued on january $1,2019$ for $$15\mathrm{.}5$ million. The bonds pay interest semiannually. Jakubowski uses straight$-$line amortization for any discount or premium on its bonds. Prepare the journal entry to record the retirement of the bonds on december $21,2023.$