On January 1, 2017, Sheffield Corporation redeemed $4s0,000 of bonds at 96 At the bme of redemption, the unamortized premium was $14,40o. journal entry to record the of the bonds. (If no entry is reqired, select "No Estry" for the accowor titles and enter for the aounts Credir accot tatles ave when amount is e not indent Calculations to & decimal placese.g. 1.251247 and final answer to dlecial placese35)