On the first day of the fiscal year, a company issues a $910,000, 896, five-year bond that pays semiannual interest of $36,400 ($910,000 x 8% 1/2), receiving cash of $884,170. Journalize the entry to record the issuance of the bonds. If an amount box does not require an entry, leave it blank. An investor purchased 639 shares of common stock, $24 par, for $30,672. Subsequently, 107 shares were sold for $27 per share. What is the amount of gain or loss on the sale? oa. $2,247 gain ob. $2,568 gain Oc. $2,568 loss od. $2,247 loss