The company Sure Win makes an early redemption of bond for $315,000 on July 1, 2022. However, these bonds, with a par value of $300,000, were issued at a premium for $309,000 on the issue date. There is still a remaining unamortized amount of $3,000 of the premium on bonds payable right before the retirement. Required: Prepare the journal entry to record the retirement of the bonds on July 1, 2022.