ABC Company owns 100% of the voting stock of DEF Company which it acquired in 2014. ABC company uses the equity method in its internal records to account for its investment in Hamilton. On January 1, 2014, ABC Company sold $1,000,000 face value 10-year bonds to the public at 98% of the face value in order to pay for the acquisition. The bonds had an interest rate of 8% payable every December 31. DEF Company acquired 20 percent of these bonds at 101% of face value on January 1, 2018. Both companies utilize the straight-line method of amortization. Prepare the consolidation worksheet entries to recognize the effects of the intra-entity bonds at each of the following dates. a. December 31, 2018 b. December 31, 2019 ABC Company owns 100% of the voting stock of DEF Company which it acquired in 2014. ABC company uses the equity method in its internal records to account for its investment in Hamilton. On January 1, 2014, ABC Company sold $1,000,000 face value 10-year bonds to the public at 98% of the face value in order to pay for the acquisition. The bonds had an interest rate of 8% payable every December 31. DEF Company acquired 20 percent of these bonds at 101% of face value on January 1, 2018. Both companies utilize the straight-line method of amortization. Prepare the consolidation worksheet entries to recognize the effects of the intra-entity bonds at each of the following dates. a. December 31, 2018 b. December 31, 2019