Sunland Corporation issued $436,000 of 10 -year bonds at a discount. Prior to maturity, when the bonds' carrying amount was $425,100, the company redeemed the bonds at 97 . Prepare the entry to record the redemption of the bonds. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)