Answer:
-1.167%
Explanation:
The current value of the stock is given by applying all of the realized returns to the initial purchase price. Let 'A' be the initial price, the price at the end of the year is:

At the end of the year, the stock had a price of 0.9883 times the initial price, the annual realizes return was:

Annual realized return was -1.167%.
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Answer:
Gain on sale= $257600
Explanation:
According to IAS 16 (property plant and equipment), the initial measurement of non-current asset is at cost. The cost includes the purchase price and all other directly attributable costs incurred to bring the non-current asset to it's desired location and intended use.
IAS 16 also requires that any subsequent expenditures incurred should either be expensed out if expenditures classify as Revenue expenditure and should be capitalized in the cost of the non-current asset if expenditures classify as Capital Expenditures. In Bill's case, addition of a new room in the existing home structure is an expenditure that classifies as a capital expenditure. Hence cost of the new room will be capitalized in to the cost of the home.
So the book value of Bill's home is = $187000 + $28400
BV of bills home= $215400
Sales proceeds from the sale of the home = $473000
Gain on sale= Sales proceeds - book value
Gain on sale= $473000 - $215400
Gain on sale=257600