On January 1, 2020, Whispering Corporation redeemed $460,000 of bonds at 98

On January 1, 2020, Whispering Corporation redeemed $460,000 of bonds at 98. At the time of redemption, the unamortized premium was $13,800. 
Prepare the corporation's journal entry to record the reacquisition of the bonds. (If no entry is required, select 'No Entry' for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Round intermediate calculations to 6 decimal places, e.g. 1_25 1247 and final answer to 0 decimal places, e.g. 38,548.) 
Account Titles and Explanation Debit Credit