On January 1, 2019, Care Bear Industries had outstanding $1,000,000 worth of 12% bonds with a book value of $966,130. The indenture specified a call price of $981,000. The bonds were issued previously at a price to yield 14% and interest payable semi-annually on July 1 and January 1. Care Bear called the bonds (retired them) on July 1, 2019. What's the amount of the loss on early extinguishment