Forrow's Accountant has projected the following Amortization Schedule from issuance of the Bonds until maturity: Date Cash Paid Increase Interest in Carrying Expense Carrying Value Value $194,758 $195,548 $196,370 1/1/2021 6/30/2021 $7,000 $7,790 $790 12/31/2021 $7,000 $7,822 $822 6/30/2022 $7,000 $7,855 $855 12/31/2022 $7,000 $7,889 $889 6/30/2023 $7,000 $7.925 $925 12/31/2023 $7,000 $7,961 $961 $197,225 $198,114 $199,039 $200,000 Forrow Corporation buys back (calls) the Bonds for $198,000 immediately after the Interest payment on 12/31/2021 and retires the Bonds. The Gain or Loss, if any, that Forrow Corporation record on the date the Bonds are called is: No Gain or Loss $370 Gain. $1,630 Loss. $2,000 Gain