A working paper elimination (in jounal entry format) for Pigot Corporation and its wholly owned subsidiary, Soper Company, on December 31, 2016, was as follows: Intercompany Interest Revenue-Pigot ($85,097 x 12%) Intercompany Bonds Payable-Soper 10,212 100,000 Fue vane Discount on Intercompany Bonds Payable-Soper ($5,335-$467) Investment in Soper Company Bonds- 4,868 86,309 9,467 9,568 Pigot (S85,097-$1,212) Intercompany Interest Expense-Soper [(S 100.000-S5335) x 10%)] Retained Earnings-Soper [(S100,000-$5,335) - $85,097] -To eliminate subsidiary's 9% bonds (due December 31 , 2023, interest payable each December 31) owned by the parent company and related interest revenue and expense and to increase subsidiary's retained earnings by the amount of unamortized realized gai on the extinguishment of the bonds on December 31, 2016. (Income tax effects are ignored). Prepare a comparable working paper elimination (in journal entry format) for Pigot Corporatio and subsidiary on December 31, 2017. You may omit explanation and disregard income taxes Interest Revenue