The Bryant Escort Service, Inc. retires $ 100,000 face value bonds at 105 on January 1, following the payment of semiannual interest. The carrying value of the bonds at the retirement date is $ 103, 745. The entry to record the retirement will include: a. Credit of $ 3, 745 to Loss on Bond Retirement b. Credit of $ 1.255 to Gain on Bond Retirement. c. Debit of $ 3, 745 to Premium on Bonds Payable. d. Debit of $ 5,000 to Premium on Bonds Payable. On January 1, 2017, Coble Corporation purchased 25% of the common stock outstanding Corporation During 2017, Lynn Corporation reported net income of $40,000 and paid cash dividends of of Coble The balance of the Stock Investments--Lynn account on the books Corporation at December 31, 2017 is a. $100,000 b. $105,000 c. $110,000 d. 95.000. Which of the following would not be reported under "Other Revenues and Gains" on the income statement? a. Unrealized gain on available-for-sale securities b. Dividend revenue c. Interest revenue d. Gain on sale of trading investments _____ are categorized as either current assets or long-term assets on the balance sheet, depending on the maturity date. a. Equity investments b. Matured investments c. Trading investments d. Held-to-maturity investments Aurum Services, Inc. acquired 100,000 shares Gamma Inc. on January 1, 2017. Gamma pays a cash dividend of $0.25 per share on March 2, 2017. With the current investment, Aurum Services, Inc. holds 8% of Gamma. In the journal on March 2, 2017 a. Long-term Investments-Available-for-Sale is credited b .Dividend Revenue is credited c. Long-term Investments-Held-to-Maturity is debited d. Long-term Investments-Available-for-Sale is debited