Prior to adjustment at the end of the year, the balance in Trucks is $300,900 and the balance in Accumulated Depreciation-Trucks is $88,200. Details of the subsidiary ledger are as follows: Truck No. 1 Cost $100,000 Estimated Residual Value $13,000 Estimated Useful Life 300,000 Accumulated Depreciation at Beginning of Year__ Operated During Year 30,000 Truck No. 2 Cost 72,900 Estimated Residual Value 9,900 Estimated Useful Life 300,000 Accumulated Depreciation at Beginning of Year $60,000 Miles Operated During Year 25,000 Truck No. 3 Cost 38,000 Estimated Residual Value 3,000 Estimated Useful Life 200,000 Miles A $375,000 bond issue on which there is an unamortized discount/premium of $40,000 is redeemed for $320,000. Journalize the redemption of the bonds