on january 1, year 1, zeta corporation issues $100,000 of 8% bonds maturing in 10 years, when the market rate of interest is 9%. market interest rates drop to 7% by december 31, year 1. the company retires the bonds on december 31, year 1 by paying $106,595. the carrying value of the bonds as of this date is $93,920. the journal entry for retirement of the bonds will include a: