Premium Pizza retires its 7% bonds for $63,000 before their scheduled maturity. At the time, the bonds have a face value of $60,900 and a carrying value of $65,343. Record the early retirement of the bonds. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) view transaction list view general journal Journal Entry Worksheet Record the early retirement of bonds. Transaction General Journal Debit Credit Bonds payable 0,900 Premium on Bonds Payable Gain Cash 2,343 63,000 Enter debits before credits