how can calculate 114. If bonds with face value of $ 100,000 are redeemed at...

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how can calculate

114. If bonds with face value of $ 100,000 are redeemed at 98 before maturity when the amortized cost is $ 92,000, what would be the resulting gain or loss on the transaction?

a) loss of $ 1,840

b) loss of $ 6,000

c) gain of $ 6,000

d) gain of $ 1,840

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