On December 31, 20X7, ABC Ltd. has the following bond on the statement of financial position: Bond payable, 7%, interest due semi-annually on Dec. 31 and June 30, Due June 30, 20X11 Unamortized Premium on bonds payable $10,000,000 84,000 $10,084,000 ABC amortizes and discount or premiums on bonds payable using the straight line method. On February 28, 20X8, 20% of the bond was retired for $2,200,000 plus accrued interest to February 28. Interest was paid on this date only for the portion of the bonds that were retired. Required: 1) Provide the journal entries to record the bond interest, amortization of bond premium and bond retirement on February 28 assuming that bond premium amortization only relates to the bonds being retired on that date