(For questions 18-21). You can use a blank excel spreadsheet. SUB is an 80% owned subsidiary of PAR. SUB issued $100,000 of 8%, 5- year bonds for $95,000 on 1/1/2011. Annual interest is paid on 12/31. PAR purchased the bonds on 1/1/2013 for $101,500. Both companies use the straight-line method to amortize the premium/discount on the bonds. 18. How much gain or loss on retirement should be reported in 2013 consolidated statements? O 4,500 loss O 2,500 gain O 2,000 loss 0 2.500 loss