On January 1, 2012, Hess Corporation issued $200,000 of 9% 10 year bonds at 103, with interest payable on July 1 and December 31 of each year. Hess uses straight-line amortization. On June 30, 2015, Hess retired $100,000 of these bonds at 98 plus accrued interest. What gain or loss should Hess record as a gain or loss on retirement of these bonds? Prepare the journal entry.