Bond Retirement--Original Issue Discount

Assume that the bond was originally issued at a discount.  
The remaining unamortized bond discount is $90. The bonds are
retired for 90 (90 percent of 1,000) or $900. The following
entry records the effect of the retirement.
 
Bonds Payable                              $1,000
                     Gain on Bond Retirement (extraordinary)               $10                     
                     Unamortized Bond Discount                             $90
                     Cash                                                 $900

In this example assume that the bond was retired at 110 or $1100

Bonds Payable                              $1,000
Loss on Bond Retirement (extraordinary)      $190                     
                     Unamortized Bond Discount                               $90
                     Cash                                                 $1,100