我看答案你都写了啊

那是题目，不是答案呀！

大大，

S purchased $400,000 par value of P’s 10 percent bonds in the open market for $424,000 plus $20,000 accrued interest on December 31, 2015. Interest is paid semiannually on January 1 and July 1. The bonds mature on December 31, 2020.
Attribute the loss on the bond purchase to the parent company.

之前的 entries 是这样。。。
Dr Investment In P bonds 424
Cr Cash/Payables 424
Dr Bond interest receivable 20 (a)
Cr Income Statements 20 (a)

还是应该这样。。。
Dr Investment In P bonds 404
Dr Bond interest receivable 20
Cr Cash/Payables 424

Loss on the bond purchase 是怎样来的？是 loss on fair value? 可是是 acquired on 31/12/2015, the transaction price of 424,000 should be treated as it's fair value as at 31/12/2015, 还是 reversal of 上面的 (a) entries 呢？