Sheffield Corp. issues $6130000 face value of bonds at 95 on January 1, 2019. The bonds are dated January 1, 2019, pay interest semiannually at 8% on June 30 and December 31, and mature in 10 years. Straight-line amortization is used for discounts and premiums. On September 1, 2022, $3678000 of the bonds are called at 101 plus accrued interest. What gain or loss would be recognized on the called bonds on September 1, 2022? O $206050 loss. O $367800 loss. O $153250 loss. O $261550 loss