QUESTION 20 Large bought 90% of the shares of Small several years ago. This year, it sells 80% of Small's stock for $9 per share, at a time when the book value is $8 per share in Large's books. Large no longer has control. Which of the following statements is correct, under GAAP, for the consolidated statements? Large will report a gain, in net income, of $1 per share sold Large will report a gain, in comprehensive income, of $1 per share sold Large will record an increase in paid-in capital of $1 per share sold Large will not make any entry to record this transaction