Kant Corporation retrescary te $100.000 face value bonde at 101 on January 1, folowing the payment of here on the rotroment date the hot dan unumode Promo 1.795 unaortized Bond issue Cool of $2.500. The journal entry to record the Retirement will include a a debut of $4,000 to Loss on Bond Retirement en debit of 52 500 to Honds Costs Occredit of $1,750 to Promul on Bond Payable od debit of $4,750 to Loss on Bond Retirement De dobit of $250 to Loss on Bond Retirement