Far Imports

The December 31, 2005, balance sheet of Far Imports includes the following items:
9% bonds-800000
payable due  12/31/2013
Discount on-21600
bonds payable

Please check the date as well (Bolded)
The bonds were issued on December 31, 2004, at 97, with interest payable on June 30 and December 31 of each year. The straight-line method is used for discount amortization.
On March 1, 2006, Far Imports retired $400,000 of these bonds at 98 plus accrued interest.
Prepare the journal entries to record retirement of the bonds, including accrual of interest since the last payment and amortization of the discount.