Pigs Can Fly Inc. (PCFI), a publicly traded entity, issued $3,000,000 of 8%, 15-year bonds on March 1, 2019. The bonds pay interest on September1 and March 1 each year. The bonds were sold to yield 5%. On March 2, 2020, PCFI repurchased 10% of the bonds at a cost of $336,000 and retired them. PCFIs year end is December31. Prepare the adjusting journal entry that PCFI should make for the year ended December31, 2019 Prepare the journal entrythat PCFI should makefor the bonds retired on March 2, 2020.