31 Clabber Company has bonds outstanding with a par value of $120,000 and a carrying value of $109,300. If the company calls these bonds at a price of $105,000, the gain or loss on retirement is: 8 01:09:22 Multiple Choice O $4,300 galin. O $10,700 gain. $10,700 loss, $4,300 loss. $15,000 loss