On January 1, 2017, Crane Company redeemed $300,000 of bonds at 101. At the time of redemption, the unamortized discount was $16,100 and unamortized bond issue costs were $3,500. Prepare the Crane's journal entry to record the reacquisition of the bonds. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit