sandra corporation issued a $100,000, 10-year, 10 percent bond on december 1, 2013, for $112,000. the company reacquired the bonds for retirement recently when the bonds were selling at 102 on the open market, and the bonds had unamortized premium of $5,900. how much gain or loss should the company recognize on the retirement of the bonds? a) $2,000 loss b) $3,900 gain c) $6,100 gain