Hillman corporation purchased $150,000 of its bonds on June 30,2008, at 102 and immediately retired them. The carrying value of the bonds on the retirement date was $ 137,700. The bonds pay semi-annual interest and the interest payment due on June 30,2008, has been made and recorded.
Prepare a journal entry to record the retirement.

this is what I have so far

face value = 150,000

Carrying value = 137,700
Market price paid to retire bons = 153,000
Loss on retirement of bonds = 15,300

Im just not sure how to write it as a journal entry

The value of the bonds will be contained in liabilities and the loss much be carried to the P&L as an extraordinary item
the elements here are an exising liability, the bank account and a loss