Hooper Corporation Has Bonds Outstanding with a Face Value of $100,000

Hooper Corporation has bonds outstanding with a face value of $100,000 and a carrying value of $103,000 on December 31,2010.If the company calls in and retires these bonds on December 31,2010,for $105,000,the entry to record the retirement would be:

A)
$\begin{array}{l}\text { Bonds Payable }&103,000 \\\text { Cash }&&103,000\end{array}$
B)
$\begin{array}{l}\text { Bonds Payable } & 105,000 \\\text { Cash }&& 105,000\end{array}$
C)
$\begin{array}{l}\text { Bonds Payable } \quad 100,000 \\\text { Loss on Retirement of Bonds } &3,000\\\quad \text { Cash }&&103,000\end{array}$
D)
$\begin{array}{ll}\text { Bonds Payable } \quad 100,000 & \\\text { Loss on Retirement of Bonds } & 2,000 \\\text { Unamortized Bond Premium } & 3,000 \\\quad \text { Cash }&&105,000\end{array}$