Several year ago, Scott Corp, issued bonds with a face value of $800,000 for $837,000. As a result of declining interest rates, the company has decided to call the bonds at a call premium of 3% over par. The bonds have a book value (bond carrying value) of $813.000 at the time they are called. What is the amount of the gain/(loss) to be recorded by Scott Corp. for the retirement of the bonds? ($24,000) $13,000 $11,000 ($13,000) $24.000 ($11,000)