The balance sheet of Indian River Electronics Corporation as of December 31,2020 , included 12.75% bonds having a face amount of $91.9 million. The bonds had been issued in 2013 and had a remaining discount of $4.9 million at December 31, 2020. On January 1 . 2021, Indian River Electronics called the bonds before their scheduled maturity at the call price of 102 . Required: Prepare the journal entry by Indian River Electronics to record the redemption of the bonds at January 1, 2021. (If no entry Is requlred for a tronsoctlon/event, select "No journal entry requlred" In the flrst occount fleld. Enter your answers In whole dollars.) Journal entry worksheet Note: Enter debits before credits