7. Lopez Plastics Co. (LPC) issued callable bonds on January 1, 2021. The cash received from issuing the bong was 207,020 and the principal was 200,000. The bond pays interest semiannually with a stated rate of 7%. Complete the following amortization schedule Cash interest Effective interest Decrease in balance Outstanding balance Date 1/1/2021 6/30/2021 12/31/2021 6/30/2022 12/31/2022 If LPC calls the bonds at 103 immediately after the interest payment on 12/31/2022 and retires them. What gain or loss, if any, would LPC record on this date