Several year ago, Scott Corp. issued bonds with a face value of $800,000 for $837000. As a result of declining interest rates, the company has decided to call the bonds at a call premium of 3% over pat. 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/gloss) to be recorded by Scott Corp. for the retirement of the bonds? $24,000 ($24,000) $11,000 ($11,000) $13,000 ($13,000)