On January 1,2025 , Sheffield Corporation redeemed $430,000 of bonds at 99 . At the time of redemption, the unamortized premium was $12,900. 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 0 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.)