On March 21, 2025, the bond accounts of Nolen Services showed the following balances: \begin{tabular}{|l|l|} \hline Bonds Payable & $67,000 credit balance \\ \hline Premium on Bonds Payable & 3,300 credit balance \\ \hline \end{tabular} The bonds were retired early for $64,700. What is the journal entry to record the retirement of the bonds? The \begin{tabular}{|l|r|r|} \hline Bonds Payable & 67,000 & \\ \hline Loss on Retirement of Bonds Payable & 1,000 & \\ \hline Premium on Bonds Payable & & 3,300 \\ \hline Cash & & 64,700 \\ \hline \end{tabular} \begin{tabular}{|l|r|r|} \hline Bonds Payable & 67,000 & \\ \hline Premlum on Bonds Payable & 3,300 & \\ \hline Gain on Retirement of Bonds Payable & & 5,600 \\ \hline Cash & & 64,700 \\ \hline Cash & & \\ \hline Loss on Retirement of Bonds Payable & 34,700 & \\ \hline Premium on Bonds Payable & 3,300 & \\ \hline Bonds Payable & & 1,000 \\ \hline Cash & & 67,000 \\ \hline Premlum on Bonds Payable & 64,700 & \\ \hline Gain on Retirement of Bonds Payable & 3,300 & \\ \hline Bonds Payable & & 1,000 \\ \hline \end{tabular}