Suomi Corp had a $4,000,000 6% 10-year bonds that were issued on December 31, 2014 at 94, with interest payable semiannually, on June 30 and December 31. Suomi uses straight-line method of amortization. On April 1, 2017, Suomi retired $600,000 of its bonds at 102 plus accrued interest. Prepare the two journal entries to record the retirement and show your computations. Do not use cents - round to nearest dollar.