On July 1, 2014, Miniature Company has bonds with balances as shown below. 
If the company retires the bonds for $66,150, what will be the effect on the income statement?
Definitions:
Compatible Views
Opinions, theories, or beliefs that are able to coexist without conflict.
Grounded Theory
A research methodology that involves constructing theories through the systematic gathering and analysis of data.
Middle-range Nursing Theory
A framework in nursing that focuses on specific aspects of patient care, bridging the gap between grand theories and nursing practice.
Reflective Practice
The process of self-examination and evaluation of one's actions and experiences to foster continuous learning and improvement.
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