On October 15, 2013, Rural Sales has a bond with balances as shown below. 
If Rural Sales wishes to retire the bonds for $82,000, what will be the effect on the income statement?
Definitions:
Eusocial Animals
Animals that live in complex, cooperative groups in which not all individuals reproduce, including many insects like bees and ants.
Commercial Ship Traffic
The movements of commercial vessels in waterways, crucial for global trade but also a concern for environmental and safety factors.
Right Whales
A group of baleen whales with three species known for their stocky shape and large heads.
September 11
A significant date in American history marking the 2001 terrorist attacks on the World Trade Center and the Pentagon.
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