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The following table represent cash paid and interest expenses and carrying amount for bonds: cash interest carrying date paid lexp. amortizationamount 1/1/2019 474622 1/7/2019 20000 23731 3731 478353 31/12/2019 20000 23918 3918 482271 1/7/2020 20000 24114 4114 486384 31/12/2020 20000 24319 4319 490704 On 1/9/2020 the company recalls 45% of bonds payable for a price of 217000 JD. Compute gains or loss of reacquisition.