如下

问题如下：

A company issued $2,000,000 of bonds with a 20-year maturity at 96. Seven years later, the company called the bonds at 103 when the unamortized discount was $39,000. In the year the bonds were called, the company would most likely report a loss of: (2020-Mock-B-AM 54)

选项：

A.$99,000.00 B.$138,000.00 C.$60,000.00

解释：

The loss is the difference between the redemption price and the carrying amount.Redemption cost $2,060,000 = $2,000,000 × (103/100)Carrying amount retired 1,961,000 = $2,000,000 – $39,000Loss on redemption = $99,000