The company has bonds outstanding with a par value of $100,000 yeah I don't more ties discount on these bonds is $5100 a company called these bonds at a price of $91,000 they gain or loss on retirement is

A company has bonds outstanding with a par value of $100,000. The unknown more ties discount on these bonds is $5100. The company calls these bonds at a price of $91,000 they gain or loss on retirement is