On December 31, 2023, Bauch incorporated called its 10% bonds at a price of 109 . The 10-year bonds have a face amount of $17 million and were issued on January 1, 2017 for $13.8 million. The bonds pay interest semiannually, Bauch 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 31, 2023. 16 points]