please help me. thank you.

4. Pascalian Company owns a 90% interest in Sapp Company. On January 1, 2013, Pascalian had $300,000, 6% bonds outstanding with an unamortized premium of $9,000. The bonds mature on December 31, 2017. Sapp acquired one-third of Pascalian's bonds in the open market for $97,000 on January 1, 2013. Both companies use straight-line amortization of bond discounts/premiums. Interest is paid on December 31. On December 31, 2013, the books of the two affiliates held the following balances: Pascalian's books . 6% bonds payable $300,000 Premium on bonds 7,200 Interest expense 16,200 Sapp's books Investment in Pascalian bonds $ 97,600 Interest income 6,600 Berdasarkan soal kasus PT Pascalian di atas, maka jawablah pertanyaan berikut ini dan tunjukkan bagaimana cara menghitungnya: a. The gain from the bond purchase that appeared on the December 31, 2013 consolidated income statement was? b. Consolidated Interest Expense and consolidated Interest Income, respectively, that appeared on the consolidated income statement for the year ended December 31, 2013 was? 5. If the bonds were originally issued at 106, and 80% of them were purchased by Scrawn on January 2, 2015 at 98, the gain or (loss) from the intercompany purchase was a. $(384,000) b. $(211,200) c. $ 211,200 L d. $ 384,000