Discuss the appropriate treatment in the financial statements of each of the following. (a) Gain on sale of investment securities. (b) A profit-sharing bonus to employees computed as a percentage of net income. (c) Additional depreciation on factory machinery be- cause of an error in computing depreciation for the previous year. (d) Rent received from subletting a portion of the office space. (e) A patent infringement suit, brought 2 years ago against the company by another company, was set- tled this year by a cash payment of $725,000. (f) A reduction in the Allowance for Doubtful Accounts balance because the account appears to be consider- ably in excess of the probable loss from uncollectible receivables.