points On January 1, 2017, Shay issues $430,000 of 8%, 15-year bonds at a price of 97.00. Six years later, on January 1, 2023, Shay retires 25% of these bonds by buying them on the open market at 104.75. All interest is accounted for and paid through December 31, 2022, the day before the purchase. The straight-line method is used to amortize any bond discount. eBook Record the retirement of 25% of the bonds before maturity on January 1, 2023 Note: Enter debit before credits Central Journal Debit Credit Date Jan 01, 2023 Record entry Clear entry View general Journal