The Titan Corp. retires a $20 million bond issue when the carrying value of the bonds is $18 million, but the market value of the bonds is $23 million. The entry to record the retirement will include: O No gain or loss on retirement. OA debit of $5 million to a loss account. OA credit to cash for $18 million. OA credit of $5 million to a gain account. O None of the above.