The December 31, 2017, balance sheet of Ming Inc. included 12% bonds with a face amount of $96 million. The bonds were issued in 2005 and had a remaining discount of $3,000,000 at December 31, 2017. On January 1, 2018, Ming called the bonds at a price of 102 Required Prepare the journal entry by Ming to record the retirement of the bonds on 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.) View transaction list View journal entry worksheet No Date General Journal Debit Credit 1 January 01, 2018 Bonds payable 96,000,000 4,920,000 Unrealized holding loss-oci Discount on bonds payable Cash 3,000,000 97,920,000