save the image to see clearly, please answer correct

Callable bonds: Hi I had a question! If we issue $500,000 (500, $1,000 bonds) at a premium of $27,000 and call back $250,000 worth of bonds (250 bonds) would we only amortize half of the premium or amortize the full $27,000? I'm not sure if the journal would look like this: debit credit Bonds payable 250,000 Premium on bonds payable 13,500 Loss on cancellation of bonds payable 36500 Cash 300,000