The balance sheet of Indian River Electronics Corporation as of December 31, 2017, included 11.25% bonds having a face amount of $91.3 million. The bonds had been issued in 2010 and had a remaining discount of $4.3 million at December 31, 2017. On January 1, 2018, Indian River Electronics called the bonds before their scheduled maturity at the call price of 104. Required: Prepare the journal entry by Indian River Electronics to record the redemption of the bonds at January 1, 2018. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in whole dollars.)