Two years ago American Insulation Corporation issued 10 percent, $990,000, 8-year bonds for $865,000. Debt issue costs were $4, 500. American Insulation exercised its call privilege and retired the bonds for $930,000. The corporation uses the straight-line method both to determine interest and to amortize debt issue costs. Required: Prepare the journal entry to record the call of the bonds. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)