3. A bond has a carrying value of $270800 with a par amount of $270000. The call option on the bond is exereised and we.pay a price of 101 for these bonds. How much gain or loss would be recorded on this retirement of debt? (show calculation) 4. What is the account type and normal balance for each of these accounts? Hint: Normal Balance meons does a debit or aedit 1NCREASE the acoount. \begin{tabular}{|l|l|l|l|} \hline 60 & \multicolumn{1}{|c|}{ Account Name } & \multicolumn{1}{|c|}{ Account Trpe } & \multicolumn{1}{|c|}{ Normal Balance } \\ \hline 61 & FUTA Tax Payable & Liability & Credit \\ \hline 62 & Paid in capital in excess of stated, Preferred & Asset & Credit \\ \hline 63 & Paid in capital, Treasury Stock & Equity & Credit \\ \hline 64 & Dividends & Llability & Credit \\ \hline 65 & Common Stock, 525 par & Equity & Credit \\ \hline 66 & Premium on Bonds Payable & & Credit \\ \hline 67 & Paid in capital in excess of par, Common & & Debit \\ \hline 68 & Discount on Bonds Poyable & Liability & \\ \hline 69 & & & \\ \hline \end{tabular}