On January $1,2020,$ Metlock Corporation redeemed $$610,000$ of bonds at $96.$ At the time of redemption, the unamortized premium was $$18,300.$

Prepare the corporation's journal entry to record the reacquisition of the bonds. $($If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Round intermediate calculations to $6$ decimal places, e$.$g$.1\mathrm{.}251247$ and final answer to $0$ decimal places, e$.$g$.38,548.)$

Account Titles and Explanation

Debit

Credit