The December 31, 2006, balance sheet of Eddy Corporation includes the following items: 9% bonds payable due December 31, 2015 $1,000,000 Unamortized premium on bonds payable 27,000 the bonds were issued on December 31, 2005, at 103, with interest payable on July 1 and December 31 of each year. Eddy uses straight-line amortization, On March 1, 2007, Eddy retired $400,000 of these bonds at 98 plus accrued interest. What should Eddy record as a gam on retirement of these bonds? Ignore taxes. $18, 800. $10, 800. $18, 600. $20.000