Prepare the journal entry for the repayment of a bond at maturity if the original bond was issued at a face amount of $200,000. The terms of the bond were 6% interest payable semi-annually on June 30 and December 31, and the bond was initially issued at a premium of 101. The last interest payment date was December 31, 2019 and the bond was repaid on January 1, 2020.