Cuiver Corporation had bonds outstanding with a maturity value of 5550.000 On April 30.2020. Whienthese bonds had an unamartized discount of $10,000, they were called in at 102 . To nwy for these honds. Culver hat isued other bonds a month earhier bearine a lower interestrate. Thenewly issued bends had a life of 10 years. The new boeds were isuied at 101 (face value 3550,000 . Issue costs related to the new bonds were $2,600. Ali issue costs were capitailzed. Culver prepares finanal statements in accordimice with IFRS. tonoring interest, calculate the gain or lons and record this refunding transaction. fCredir account titles are outomaticaliy intiented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titlei and enter O for the amoumts.) Culver Corporation had bonds outstanding with a maturity value of $550.000.0n April 30,2020 , when these bends had an unamortized discount of $10,000, they were called in at 102 . To pay for these bonds, Culver had issued other bonds a month earlier bearing a lower interest rate. The newly issued bonds had a life of 10 years. The new bonds were issued at 101 (face vilue $550.0003. Issue costs related to the new bonds were $2,600. All issue costs were capitalized. Culver prepares financial statements in accordarce with IFRS. Ignoring interest, calculate the gain or loss and record this refunding transaction. (Credit account fities are dutomotically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amownts.)