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Short Answer Question 3 accounts of the Mack Corporation had the following balances on Selected Dosecount on Bonds Payable$3 $200,000 $3,000 The Mack Corporation retired 60% of the outstanding bonds at 95 on January 1, 2016. a) What is the amount of gain, if any, recognized on the bond retirement? b) Make the journal entry to record the retirement Short Answer Question 4 On January 1 of the current year, REBCO issued 10-year, 9% bonds weh a naturty amountarsi alot meanes were issued to yield 796, with interest paid annually on January 1 of each year. The following table presents relevant time-value-of-money interest factors: Present value of an ordinary annuity of $1 at 7% for 10 years 7.024 Present value of an ordinary annuity of $1 at 996 for 10 years 6.418 Present value of $1 at 7% for 10 years ,508 Present value of $1 at 9% for 10 years .422 a) Calculate the issue price of the bond b) Make the journal entry to record the sale of the bonds