Pizza Pier retires its 7% bonds for $70,900 before their scheduled maturity. At the time, the bonds have a face value of $72,900 carrying value of $74,940. Record the early retirement of the bonds. (If no entry is required for a particular transaction/event, select "No Journal Ent. Required" in the first account field.) View transaction list Journal entry worksheet 1 Record the early retirement of the bonds. Note: Enter debits before credits. Transaction General Journal Debit Credit