i dont get how they got the gain on bond redemption, calculations needed!

June 30 Bonds Payable 160,000 Loss on Bond Redemption 19,500 Discount on Bonds Payable 16,300 Cash 163,200 ($160,000 - $143,700 = $16,300) ($160,000 times 1.02 = $163,200) June 30 Bonds Payable 220,000 Discount on Bonds Payable 6,000 Gain on Bond Redemption 2,800 Cash 211, 200 ($220,000 - $214,000 = $6,000) ($220,000 times 96% = $211, 200)