on july 1, 2022, immediately after recording interest payments, salsa, incorporated retired one fifth of its $502,000 of bonds payable for $97,700. the bonds were originally issued at par value in 2017. which of the following statements is correct?
a. a gain of $4,700 will be reported on the income statement
b. a gain of $22,3000 will be reported on the income statement
c. stockholders equality is not atttected by the boon retirement
d. a loss of $4,700 will be reported on the income statement