Question 15 2.5 pts On January 1, 2017 Jewels, Inc. sold $200,000 of its 12%, five-year bonds to yield 10%. Interest is paid each January 1 and July 1, and the effective interest method of amortization is used. On May 1, 2019, Jewels retired $100,000 of the bonds at 104. The book value of the bonds on December 31, 2018, was $212,926. The entry to record the retirement in May 2019 would include (rounded to the nearest dollar) : O debit to Loss on Bond Retirement for $4,024. O credit to Premium on Bonds Payable for $12,926. O debit to Interest Expense for $8,000. O a credit to Cash for $104,000