Tamatha Corporation retires its bonds at 105 on January 1, after the payment of interest The face value of the bonds is 5720.000 The carrying value of the bonds at retirement is 5741.000 The ontry to record the retirement will include a O A debit of $14 400 to Premium on Bonds Payable OB debit of 521 600 to Premium on Bonds Payable OC Credit of $21.600 to Premium on Bonds Payable OD credit of $14,400 to Premium on Bonds Payable