On January 1, 2020, Perriello Inc issued $575,000 of 9 percent, five-year bonds payable at 106. Perriello has extra cash and wishes to retire all of the bonds payable on January 1, 2021, immediately after making semi-annual interest payment. Perriello uses the straight-line method of amortization. To retire the bonds, Perriello pays the market price of 95. a. What is Perriello's carrying amount of the bonds payable on the retirement date? b. How much cash must Perriello pay to retire the bonds payable? c. Compute Perriello's gain or loss on the retirement of the bonds payable..