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Al 31 de diciembre de 2020, existan los siguientes saldos para la Corporacin MICPA: Bonos por pagar (6%) $600,000 Prima sobre Bonos por Pagar 40,000

Al 31 de diciembre de 2020, existan los siguientes saldos para la Corporacin MICPA:

Bonos por pagar (6%) $600,000 Prima sobre Bonos por Pagar 40,000

Los bonos vencen el 31/12/27. Se utiliza la amortizacin lineal. Si el 60% de los bonos se retiran en 104 el 1 de enero de 2027, cul es la ganancia o la prdida por extincin anticipada?

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