The Raptor retires a $20 million bond issue when the carrying value of the bonds is $18 million, but the market value of the bonds is $15 million. The entry to record the retirement will include:

A. A credit of $3 million to a gain account.
B. No gain or loss on retirement.
C. A debit of $3 million to a loss account.
D. A credit to cash for $18 million.


Answer: A

Business

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