5: SSS, Inc. purchased 100,000 of 10 percent bonds of AAA Industries on January 1, 2019, at a discount, paying 92,278. The bonds mature January 1, 2024, and yield 12 percent; interest is payable each July 1 and January 1. SSS manages and evaluates investment performance on a documented risk- management or investment strategy based on fair value information. On December 31, 2019, when the market rate of interest is 14%, and the fair value of the bonds is 89,934, SSS will record an unrealized gain/loss of (Round the final answer to the nearest dollar.) Answer: Q4: On its December 31, 2018, statement of financial position, TTT Co. reported its investment in non-trading securities, which had cost 1200,000, at the fair value of 1100,000. At December 31, 2019, the fair value of the securities was 1170,000. What should TTT report on its 2019 income statement as a result of the increase in the fair value of the investments in 2019? (unrealized/realized gain/loss) Q3: On January 2, 2019 PPP Company purchased 30% of the outstanding ordinary shares of JJJ, Inc. and subsequently used the equity method to account for the investment. During 2019 JJJ, Inc. reported net income of 420,000 and distributed dividends of 180,000. PPP's ending balance in the Equity Investments account at December 31, 2019 was 320,000 after applying the equity method during 2019. What was the purchase price PPP Company paid for its investment in JJJ, Inc? Q1: RRR, Inc. acquired 40% of DDD Corp.'s ordinary shares on January 1, 2018 for 400,000. During 2018, DDD earned 160,000 and paid dividends of 100,000. RRR'S 40% interest in DDD gives RRR the ability to exercise significant influence over DDD's operating and financial policies. During 2019, DDD earned 200,000 and paid dividends of 60,000 on April 1 and 60,000 on October 1. On July 1, 2019, RRR sold half of its shares in DDD for 264,000 cash. What should be the gain on sale of this investment in RRR's 2019 income statement