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Suffolk Corporation issued $90,000 of 20-year, 6 percent bonds at 98 on January 1. The straight-line method of amortization is to be used. The bonds pay interest annually on December 31. What amount of cash will Suffolk pay in interest on December 31 ? \begin{tabular}{|} $2,745 \\ $5,400 \\ $5,490 \\ $2,700 \end{tabular} Question 52 A $300,000 bond issue with a carrying value of $310,000 is called at 104 and retired. The entry to record the retirement would include: A loss of $2,000 A loss of $12,000 A gain of $12,000 A gain of $2,000