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A is corrent. When Seal purchased the bonds from Wagner, the bonds were viewed as retired from a consolidated viewpoint since there is no longer any obligation to an outside party. Therefore, the consolidated entity would recognize a $100,000 gain ($1,075,000 carrying amount - $975,000 cash paid), which would increase net income, thus increasing consolidated retained earnings. This transaction has no effect on the noncontrolling interest, since the acquiree (Seal) has merely exchanged one asset for another (cash for investment in bonds).

B is incorrect. When calculating effects on retained earnings, the carrying value of the bond, not the face value of the bond, needs to be compared to the sale price. Additionally, there is no effect on the noncontrolling interest. ​

C is incorrect. Since the bond was sold, retained earnings will be affected.  However, since the acquiree has exchanged one asset for another, noncontrolling interest is not affected. 

D is incorrect. Since the bond was sold, retained earnings will be affected.  However, since the acquiree has exchanged one asset for another, noncontrolling interest is not affected.