On January 1, 2015, Leslie Co issued $100,000 of 8% ten-year bonds at 97. Issuance costs amounted to $2,000. On July 1, 2020, all of the bonds were called at 103. What was the loss on bond retirement, assuming the use of straight-line amortization?

A) $1,950
B) $2,500
C) $4,200
D) $4,350


D

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