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Chang Industries has bonds outstanding with a par value of $221,600 and a carrying value of $235,400. If the company calls these bonds at

Chang Industries has bonds outstanding with a par value of $221,600 and a carrying value of $235,400. If the company calls these bonds at a price of $228,000, the gain or loss on retirement is: Multiple Choice $6,400 gain $6,400 loss $7,400 loss $13,800 gain $7,400 gain.

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