o$.$ Sold Solstice Corp. bonds with a face value of $$40,020$ for $$45,000,$ realizing a gain of $$4,980.$

p$.$ Recorded the payment of semiannual interest on the bonds issued in $($c$)$ and the amortization of the premium for $6$ months. The amortization is determined using the straight$-$line method.

q$.$ Accrued interest for $3$ months on the Dream Inc. bonds purchased in $(1).$

r$.$ Pinkberry Co$.$ reported total earnings of $$240,000.$ Equinox Products recorded its share of Pinkberry Co$.$ net income using the equity method.

s$.$ The Solstice Corp. bonds have a fair value of $$253,630$ on December $31,20Y5.$ Valuation Allowance for Available$-$for$-$Sale Investments had a balance of zero on January $1,20$ Y$5.$