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13. ( 6 points) Concord Company had bonds outstanding with a face value of $400,000. On April 30,2017 , when these bonds had an unamortized discount of $35,000, they were called in at 102. To pay for these bonds, Concord had issued other bonds a month earlier bearing a lower interest rate. The newly issued bonds had a life of 10 years. The new bonds were issued at 99 (face value $400,000 ). Ignoring interest, record the journal entries for the redemption of the old bonds and the Issuance of the new bonds. Redemption of Old Bonds Issuance of New Bonds