Blossom Company received proceeds of $660000 on 10-year, 7% bonds issued on January 1, 2019. The bonds had a face value of $620000, pay interest annually on December 31, and have a call price of 102. Blossom uses the straight-line method of amortization, Blossom Company decided to call the bonds on January 1, 2021. What amount of gain or loss would Blossom report on their 2021 income statement? $32000 gain $19600 gain O $19600 loss $32000 loss