On July 1, 2019 following the annual interest payment and all amortization adjusting entries, Data Corporation retired $100,000 of its 9% bonds at 98. At the time of the retirement, the adjusted trial balance of the Data Corporation included the following items related to the bond issue: 9% bonds payable due December 31, 2023. $400,000 Unamortized premium on bonds payable.com Unamortized bond we costs... The bonds had been used several years earlier at 106. The corporation uses the straight-line method to amortize the bond premium 12.000 3,000 and sue costs Prepare the necessary journal entry to record the bond retirement