671. On Jan. 1, 2022 Gatorade issued 10-year, 200,000 bonds for 95. the bonds have a stated rate of 8% and pay interest annually on Dec.31 each year. One year after issue date on Jan. 1, 2023 Gatorade retires the $200,000 bonds by repurchasing them in the market for $194,000. what is the gain or loss if they use straight line amortization?