Please help me with 2 questions, thank you a lot!

10. A company retires 10-year bonds payable of $100,000 after five years. The business issued the bonds at 104.00 and called them at 103.00. Compute the amount of gain or loss on retirement. How is this gain or loss reported on the income statement? Assume the straight-line method of amortization is used. 10. A company retires 10-year bonds payable of $100,000 after five years. The business issued the bonds at 104.00 and called them at 103.00. Compute the amount of gain or loss on retirement. How is this gain or loss reported on the income statement? Assume the straight-line method of amortization is used