... 2000 ϭ $ 198 ,130.682. Plus: Discount Amortization upuntil November 1, 2000 ϭ 1,246. 09 3. Book Value 199 ,376.77B. Selling Price of Bonds 199 ,500.00C. Gain on Sale of Bonds ($ 199 ,500 Ϫ$ 199 ,376.77) ... gains and losses accounted for as a sep-62 Critical Financial Accounting Problems Retained Earnings $250,000Total $600,000The Monti Company paid, on June 15, 199 6, a cash dividend of$30,000 and ... received of $9, 000 ($30,000 ϫ 30%) on June 15, 199 6.Cash 9, 000Investment in Monti Stock 9, 0003. To record share of Monti Company’s ordinary and extraordinary income, onDecember 31, 199 6.Investment...