... of the copyright owner is unlawful Request for further information should be addressed to the Permissions Department, John Wiley & Sons, Inc The purchaser may make back-up copies for his/her... more than 50% of the investee’s common stock d less than 20% of the investee’s common stock Copyright ©20 19 John Wiley & Sons, Inc 29 Accounting for Stock Investments Holdings of More than 50%... proceeds and the cost of the bonds c sales price and the market value of the bonds d net proceeds and the market value of the bonds LO1 Copyright ©20 19 John Wiley & Sons, Inc 16 Accounting for Debt