On January 1, 2025, Buffalo Corporation redeemed $650,000 of bonds at 97 . At the time of redemption, the unamortized premium was $19.500. Prepare the corporation's journal entry to record the reacquisition of the bonds. (If no entry is required, select "No Entry" for the account tities and enter 0 for the amounts. Credit account tities are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)