Accrued Interest on Bonds. (Obj. 3) Ramona purchased a $40,000 par value h 8% bond pays interest semiannually on June 30 and December 31, Ramona income Ramona must include in gross income in 2018. Corporation. She paid the seller $40.533 ($40,000 par value $533d of D interest), on received the firs eire how much interes semiannual interest payment of $1,600 on December 31, 2018. Discussu d the