On january 1, 2010, Jacob issues $800,000 of 9%, 13-year bonds at a price of 96 1/2. six years later, on january 1, 2016, Jacob retires 20% of these bonds by buying them on the open market at 105 1/2. all interest is accounted for and paid though december 31, 2015, the day before the purchase. the straight line method is used to amortize any bond discount. what is the journal entry to record the retirement of 20% of the bonds on january 1, 2016?