On January 1,2022 , Bonita Corporation retired $490,000 of bonds at 97 . At the time of retirement, the unamortized premium was $14,700. Prepare the Bonita'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 amount is entered. Do not indent manually.)