Relating to the previous Bond: $($On $3/1/2015$ ABC Co$.$ issued $$500,0008\%8$ year bond to yield $10\%.$ Interest is paid each March $1$ and September $1.$ Fiscal year end is December $31.)$

If on $9/1/16,$ after the interest expense entry $($per amortization schedule$)$ is recorded, ABC retires $($buys back$)$ half of the bonds $($with a face value of $$250,000)$ at $94.$ Record the entry made to dispose of the bonds.