15. Fargus Corporation owned 62% of the voting common stock of Sanatee, Inc. The parent's interest was acquired several years ago on the date that the subsidiary was formed. Consequently, no goodwill or other allocation was recorded in connection with the acquisition price. On January 1,2010, Sanatee sold $1,400,000 in ten-vear bonds to the public at 106. The bonds pay an 8% interest rate every December 31 . Fargus acquired 45% of these bonds on January 1, 2014. for 96% of the face value. Both companies utilized the straight-line method of amortization. What consolidation entry ("B) would be recorded in connection with these intra-entity bonds on December 31, 2016, assuming Fargus uses the full equity method? (8 pts)