On July 31, 2011, SIJ Inc. issued $1,000,000 of 10%, 15-year bonds at par and used a portion of the proceeds to call its 600 outstanding 11%, $1,000 face amount bonds, due on July 31, 2021, at 102. On that date, the unamortized bond premium relating to the 11% bonds was $65,000. On the date of the call what journal entry should SIJ record?