On January 1, 2018, Flint Industries Inc. issued a $1,011,000,10-year bond. The bond sold at 98 , and paid 13% interest each January 1 and July 1. Flint called at 107 and cancelled the bond on January 1, 2023. Assume the company used the straight-line method of amortization. Prepare the journal entry to record the early retirement of the bond. (List all debit entries before credit entries. 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 0 for the amounts.)