A company issues $50,000 of 9%, 10-year bonds dated January 1, 2027, that mature on December 31, 2036, and pay interest semiannually for $2,250. On December 31, 2031, when the bond premium is $2,500, the bonds are called for $54,000. The journal entry to record this transaction would record a (Gain/Loss) Blank______ on Bond Retirement in the amount of Blank______