On January 1, 2017, ABC company issued a $500,000, 8%, 10-year bond at the yield of 6%. Interest is to be paid semiannually on July 1 and December 31 each year. Assume a Dec 31, year end. Required: On March 1, 2018 ABC Company decides to retire 20% of the bonds at 101 plus accrued interest. Assume that interest is paid when making the bond retirement entry. i) Make the entry at this date to update interest expense and interest payable. ii) Calculate any unamortized premium or discount to be recorded at bond retirement date. iii) Record the bond retirement and book any gain or loss on the retirement