The December 31, 2025 balance sheet of Sunland Co. included the following items: 7.5% bonds payable due December 31, 2029 Unamortized discount on bonds payable $2,820,000 112,800 The bonds were issued on December 31, 2023 at 95, with interest payable on June 30 and December 31. (Use straight- line amortization.) On April 1, 2026, Sunland retired $564,000 of these bonds at 101 plus accrued interest. Prepare journal entries to record the above retirement. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) Account Titles and Explanation (To record interest and discount on bonds) (To record entry for retirement of bonds) Debit Credit