12. Franklin Corporation owns 90 percent of the outstanding voting stock of Georgia Company. On January 2, 2007, Georgia sold 7 percent bonds payable with a $5,000,000 face value maturing January 2, 2027 at a premium of $500,000 for an effective interest rate of 6.12% On January 1, 2009, Franklin acquired 20 percent of these same bonds at 97.66 for an effective yield of 7.24%. What consolidation entry (worksheet only) is required for 201016 points)