Didde Company issues $25,000,000 face value of bonds at 96 on January 1, 2019. The bonds are dated January 1, 2019, pay interest annually at 8% on December 31, and mature in 10 years. Straight-line amortization is used for discounts and premiums. On December 31, 2022, $15,000,000 of the bonds are called at 102. Required: What loss would be recognized on the called bonds on December 31, 2022? Show and Label all Calculations