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A $50,000 bond issue with a carrying value of $47,000 is called at 102 and retired. The entry prepared would include [A] no gain or

A $50,000 bond issue with a carrying value of $47,000 is called at 102 and retired. The entry prepared would include [A] no gain or loss. [B] a loss of $1,000. [C] a loss of $4,000. [D] a gain of $3,000. please show me details

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