A $100,000 bond issue with a carrying value of $103,000 is called at 101 and retired. The entry to record the retirement of bonds is: 
Definitions:
Default Transition
The standard animation or effect applied between slides in a presentation or scenes in a video when no specific transition has been selected by the user.
Slide Disappears
A transition effect in presentation software where a slide fades out or vanishes, often used to signify the end of a section or to create dramatic impact.
Resize
The process of changing the dimensions of an object, such as an image or a window on a computer screen.
Exact Dimensions
Precise measurements or size specifications of an object or space.
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