Because of changing market conditions, Friendly Corporation made the decision to redeem $300,000 of its bonds prior to maturity. The bonds had been issued at a discount and the balance in the discount account at the time of redemption was $15,000. The corporation's bond certificates indicated that the bonds could be retired early at 103. Friendly's retirement of the bonds would result in a(n) O a. decrease in owners' equity of $9,000. O b. increase in assets of $15,000. c. loss of $24,000. O d. gain of $6,000. ?