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Determining Gain or Loss on Bond Redemption On January 1, 2016, two years before maturity, Easton Company retires $200,000 of its 9% bonds payable at the current market price of 101 ( 101% of the bond face amount, or $200,0001.01= $202,000 ). The bond book value on January 1,2016 is $197,600 reflecting an unamortized discount of $2,400. Bond interest is presently fully paid and recorded up to the date of retirement. What is the gain or loss on retirement of these bonds? $