A company has bonds outstanding with a face value of $100,000. The unamortized premium on these bonds is $2,700. If the company retired these bonds at a call price of 99, the journal entry to record this retirement is: 
Definitions:
Ego Development
The process of psychological growth, where the ego matures and is able to manage complexities, contradictions, and the reality of the world more effectively.
Personality Development
The process of forming an individual's distinctive character and behavioral patterns over time, influenced by both inherent tendencies and environmental factors.
Early Childhood
A critical period in human development spanning from birth to around age 8, characterized by rapid cognitive, social, and emotional growth.
Assessment Techniques
Methods or procedures used to evaluate or measure individual capabilities, achievements, or characteristics.
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