Q26 27 give correct answer in 15 mins i will thumb up thanks

QUESTION 26 Barr Company acquires 80, 10%, 5 year, 1,000 Community bonds on January 1, 2017 for 80,000. Assume Community pays interest each January 1. The journal entry at December 31, 2017 would include a credit to O Interest Receivable for 8,000 O Interest Revenue for 4,000 O Interest Expense for 8,000 O Interest Revenue for 8,000 QUESTION 27 Barr Company acquires 80, 10%, 5 year, 1,000 Community bonds on January 1, 2017 for 80,000 If Barr sells all of its Community bonds for 78,000, what gain or loss is recognized? O Gain of 10,000 O Loss of 2,000 O Gain of 2,000 O Loss of 10,000