On 6/30/12, a company paid $106,000 to retire a bond before maturity. The company recorded a $6,000 loss as part of the transaction. Which of the following must be true regarding this transaction? (check all that apply)

The face value of the bond was $100,000

The market interest rate had increased since the bond was issued

The face value of the bond was $106,000

The company paid more than the current fair value of the bond to retire it.

The market interest rate had decreased since the bond was issued