7)-On-January 1, 2014, Maine Company issued-a-10%-callable-bond which has a par value-of-$100,000 for $92,000.-The-bond-is-callable-at-99-any time-after-January 1,- 2019. The entire bond was called-back-on January 1, 2020-when-the-unamortized discount had-a-balance-of-$2,000.-Compute the amount-of-the-gain-or-loss when the bond was retired on January 1, 2020