Pear. Apple had a bond payable outstanding on January 1, 2010 with a book Apple owns 80% of of$212,000. Pear purchases the bond in the open market for $199,000. How much is the gain or loss on retirement of the bond (show your calculation) , Same facts a s #2 with Pear reporting interest income of $22,000 and Apple reporting interest expense of $21,000. How much is consolidated income in 2010