2. The Viper retires a $40 million bond issue when the carrying value of the bonds is $42 million, but the market value of the bonds is $36 million. The entry to record the retirement will include: A. A credit of $6 million to a gain account. B. A debit of $6 million to a loss account. C. No gain or loss on retirement. D. A credit to cash for $42 million