Sheridan Company received proceeds of $912000 on 10-year, 9% bonds issued on January 1, 2019. The bonds had a face value of $968000, pay interest annually on December 31, and have a call price of 103. Sheridan uses the straight-line method of amortization. Sheridan Company decided to redeem the bonds on January 1, 2021. What amount of gain or loss would Sheridan report on its 2021 income statement? O $73840 gain O $44800 gain O $73840 loss O $44800 loss