how do u calculate loss on bond redemption?

On October 1, 2021. Sheffield Corp. issued $900,000,9%,10-year bonds at face value. The bonds were dated October 1,2021 , and pay interest annually on October 1 . Financial statements are prepared annually on December 31. Assume that on January 1,2023 , Sheffield pays the accrued bond interest and calls the bonds. The call price is 102 . Record the payment of interest and redemption of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent mantully)