Wittebury Corporation retires its 5,000,000 face value bonds at 105 on January 1, following the payment of annual interest. The carrying value of the...

Wittebury Corporation retires its £5,000,000 face value bonds at 105 on January 1, following the payment of annual interest. The carrying value of the bonds at the redemption date is $5,187,250. The entry to record the redemption will include