On December $31,2010,$ Gold Company purchases $80\%$ of the common stock of Silver Corp. for its underlying book value of $$480,000.$ On that date, the fair value of non$-$controlling interest was equal to $20\%$ book value of Silver. Gold accounts for its investment in Silver using the equity method. On January $1,2011,$ Silver issues $10-$year, $10\%$ bonds payable with a face value of $$200,000$ at $102$ to a nonaffiliate called Bronze Co$.$ The bonds pay interests on June $30$ and December $31.$ Both Silver and Gold amortize bond discount and premium using the straight$-$line method. On December $31,2011,$ Gold purchases all the Silver's bonds from Bronze for $$191,000$ when the bonds have a book value of $$203,600$ on Silver's books. The entry to eliminate the intercorporate bond holdings and recognize the gain on the constructive retirement of the bonds to prepare consolidated financial statements for $2011$ includes: