Whataburger Franchise wants to improve its Times Interest Earned, so it decides to retire a $20 million bond issue. At the time of retirement, the market value of the bonds was $23 million and the carrying value of the bonds is $18 million. Which of the following would be included in the journal entry to record the retirement of the bonds? Multiple Choice A debit of $5 million to a loss account A credit of $5 m lon to a gain account C ) No gain or loss on retirement O A credit to cash for $18 million