please help soon!

Concord Corporation retires its $620000 face value bonds at 105 on January 1 , following the payment of interest. The carrying value of the bonds at the redemption date is $643219. The entry to record the redemption will include a debit of $31000 to Premium on Bonds Payable. debit of $23219 to Premium on Bonds Payable. credit of $23219 to Loss on Bond Redemption. credit of $7781 to Gain on Bond Redemption