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Bridgeport Corporation had bonds outstanding with a maturity value of $550,000. On April 30,2023 , when these bonds had an unamortized discount of $9,000, they were called in at 106 . To pay for these bonds, Bridgeport had issued other bonds a month earlier bearing a lower interest rate. The newly issued bonds had a life of 9 years. The new bonds were issued at 105 (face value $550,000 ). Issue costs related to the new bonds were $2,400. All issue costs were capitalized. Bridgeport prepares financialstatements in accordance with IFRS. Ignoring interest, calculate the gain or loss and record this refunding trarsaction. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter of for the amounts. List all debit entries before credit entries. )