On January 1, 2008, Corp. Corp. issued 3,000 of its 6%, $1,000 bonds for $2,500,000. These bonds were to mature on January 1, 2018, but were callable at 103 any time after December 31, 2011. Interest was payable semiannually on July 1 and January 1. On July 1, 2013, Corp. Corp. called all of the bonds and retired them. The bonddiscountwas amortized on a straight-line basis. Prepare the journal entry to record this early extinguishment of debt.

Note: For each line item of the journal entry write whether it is a Dr. or Cr., the account name, and amount. Round to the closest dollar if necessary.