On January 1, 2025, Sandhill Corporation redeemed $540,000 of bonds at 97. At the time of redemption, the unamortized premium was $16,200. Prepare the corporation's journal entry to record the reacquisition of the bonds. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Account Titles and Explanation Debit Credit