การลงบัญชีเรื่อ bond ค่ะ

On January 1,2012,Hudson Company issued 300,000 of 8-year,8%bonds at 105 with interest payable on June30 and December 31.
The market interest rate was 6%.On April 1 ,2013,Hudson Company retired 150,000 of these bonds at 99 plus accrued interest.The company uses the calender year for preparing the reports.

คำถามค่ะ :The retirement of bonds on April 1,2013
รบกวนผู้รู้ช่วยมาตอบหน่อยค่ะ