Solve 3 or 4 P.3) The December 31, 2017, balance sheet of Ming Inc. included 12% bonds with a face amount of $100 million. The bonds were issued in 200S and had a remaining discount of $3,400,000 at December 31, 2017. On January 1, 2018, Ming called the bonds at a price of 102. Required: Prepare the journal entry by Ming to record the retirement of the bonds on January l, 2018