Shaun White Adventure Company (SWAC) Issued callable bonds on January 1, 2024. SWAC's accountant has projected the following amortization schedule from issuance until maturity Date 01/01/2024 Cash Paid Interest Expense Increase in Carrying Value Carrying Value $246,803 06/30/2024 $10,400 $12,340 $1,940 248,743 12/31/2024 10,400 12,437 2,037 250,780 06/30/2025 10,400 12,539 2,139 252,919 12/31/2025 10,400 12,646 2,246 255,165 06/30/2026 10,400 12,758 2,358 257,523 12/31/2026 10,400 12,877 2,477 260,000 SWAC buys back the bonds for $248,970 immediately after the interest payment on 12/31/2024 and retires them. What gain or loss, if any, would SWAC record on this date? Multiple Choice $1,810 gain No gain or loss. 12/31/2026 SWAC buys back the bonds for $248,970 immediately after the interest payment on 12/31/2024 record on this date? Multiple Choice $1,810 gain No gain or loss. $2,167 loss $11,030 gain