8. A bond issued with a par value of $200,000 and a carrying amount of $195,500 is retired at 98.5. The gain or loss on this transaction is: A) $3,000 loss. B) $3,000 gain. C) $1,500 loss. D) $1,500 gain. Bohd 200000 Payabl Debil discout me discont = 4500 4500 199901.5